Target offers the Element 40" 1080p Widescreen LCD HD Television for $265 plus $34.04 for shipping. That's $100 under our June mention of a similarly-equipped model and the lowest total price we could find for this TV. (It's also tied for the lowest price we've ever seen for a 40" 1080p HDTV.) Sales tax is added where applicable. It features a native resolution of 1920x1080 (1080p), 60Hz refresh rate, 5,000:1 dynamic contrast ratio, 8ms response rate, 500 cd/m² brightness, and three HDMI inputs.