Walmart offers the Element 40" 120Hz 1080p Widescreen LCD HD Television, model no. ELGFT401, for $369.98. Shipping adds $19.97, or opt for free Site-to-Store. Although we saw it for $21 less two weeks ago, since expired, it's still among the least expensive 120Hz 1080p LCD TVs of its size we've seen. It features a native resolution of 1920x1080 (1080p), 120Hz refresh rate, 3,000:1 dynamic contrast ratio, 500 cd/m² brightness, three HDMI inputs, and VGA, component, and other video inputs.