Walmart offers the Element 40" 120Hz 1080p Widescreen LCD HD Television, model no. ELGFT401, for $349. Shipping adds $19.97, or opt for free Site-to-Store. Even with shipping, that's tied with our mention from two weeks ago as the lowest total price we've seen for any 40" 120Hz HDTV. Sales tax is added where applicable. It features a native resolution of 1920x1080 (1080p), 3,000:1 dynamic contrast ratio, 500 cd/m² brightness, three HDMI inputs, and VGA, component, and other video inputs.