Toshiba  unveiled a “smart” TV the company claims will convert 2-D signals into high-resolution 3-D watching movies ,sport and news.

The ZX900 Series Cell TV models, available with 55-inch and 65-inch screens, will go on sale in the United States later this year. Pricing was not announced.Toshiba says the LED TV will have the capability to take any 2-D content, including sports broadcasts, movies and video games, and convert it into 3-D in real time.

“It’s unlike anything that’s out there,” said vice president of marketing Scott Ramirez during Toshiba’s press event at the 2010 International Consumer Electronics Show. “This is the new ‘it’ TV. It’s the one everyone is going to be talking about.”The TV’s biggest strength is a multimedia processing chip previously used in advanced PCs and high-end gaming consoles. Toshiba claims its Cell TVs will have 143 times the processing power available in current TV models, although that boast was hard to immediately verify.

With many manufacturers unveiling 3-D and “connected” TVs at CES this week, Toshiba will have stiff competition for the “it” TV title.Like many new or next-generation televisions, Cell TV will allow you to transfer media files from your PC onto the TV’s hard drive so that you can display photos and home videos on its screen.

Toshiba say that the 3d tv will be sold soon.