Walmart offers the Element 40" 120Hz 1080p Widescreen LED LCD HD Television, model no. ELEFW402, for $399 with free shipping. That's $1 under our mention from three weeks ago and the lowest total price we could find by $201. It's also among the best deals we've seen for any 40" 120Hz 1080p LED HDTV. Sales tax is added where applicable. It features a native resolution of 1920x1080 (1080p), 120Hz refresh rate, 4,000:1 dynamic contrast ratio, 450 cd/m² brightness, 4ms response time, three HDMI inputs, and other video inputs.