Best way to set sound delay right.

[gregleo]

I've been playing between delays of 0 to 40 on my TV and to be honest not sure which one is right as they all feel not 100% accurate in some way. Is there any bullet proof way to set this right? A specific video/sound material that will help do this.

I currently based myself on dialogs of movies and how lips of characters are moving according to what they say. Might not be the best way.