TigerDirect offers the factory-refurbished Toshiba 32" 720p Widescreen LCD HD Television, model no. 32C110U, for $239.99. This $40 mail-in rebate drops it to $199.99. With free shipping, that's tied with our December mention of a new unit (which didn't require a rebate) and $53 under the lowest total price we could find for a new one today. Features include a 1280x720 (720p) native resolution, USB, two HDMI inputs, and VGA and other video inputs. Rebate expires April 30. A 90-day Toshiba warranty applies.