Walmart offers the Element 40″ 120Hz 1080p Widescreen LCD HD Television, model no. ELGFT401, for $349. Shipping adds $19.97, or opt for free Site-to-Store. Even with shipping, that’s $70 under our May mention and the lowest total price we’ve seen for any 40″ 120Hz HDTV. Sales tax is added where applicable. It features a native resolution of 1920×1080 (1080p), 3,000:1 dynamic contrast ratio, 500 cd/m² brightness, three HDMI inputs, and VGA, component, and other video inputs.

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