Fry's offers the Toshiba 32" 720p LED HD Television, model no. 32L1300U, for $189 with free shipping. (Click through to checkout to see this price.) That's the lowest total price we could find by $38. It features a native resolution of 1366x768 (720p), 120Hz refresh rate, LED backlight, USB, and two HDMI inputs.

Although Fry's calls this 60Hz, Toshiba confirms that it is 120Hz.