Best Buy offers the Element 40" 1080p LED-Backlit Widescreen LCD HD Television, model no. ELEFT405, for $299.99 with free shipping. That's $170 under the lowest total price we could find for a new unit. (It's also among the least expensive 40" 1080p LED-backlit LCD TVs we've seen.) Sales tax is added where applicable. It features a native resolution of 1920x1080 (1080p), LED backlight, 3,000:1 native contrast ratio, 6ms response time, three HDMI inputs, and VGA and other video inputs.

A 90-day warranty is included, although it's unclear who backs it.