Walmart offers the Westinghouse 40" 1080p Widescreen LCD HD Television, model no. VR-4090, for $309.99 with free shipping. That's $38 under our April mention and the lowest total price we've seen for a new 40" Westinghouse LCD HDTV. (It's also a current low for this model by $59.) 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.