Sam's Club offers its members the Westinghouse 40" 1080p Widescreen LCD HD Television, model no. VR-4090, for $348 with free shipping. (Non-members pay $34.80 more.) That's $2 under our November mention and the lowest price we've seen for a 40" Westinghouse LCD HDTV. (It's a current price low by $21.) Sales tax is added where applicable. Features include a native resolution of 1920x1080 (1080p), 100,000:1 dynamic contrast ratio, integrated speakers, three HDMI inputs, and other video inputs.