Walmart offers the Element 40″ 120Hz 1080p Widescreen LED LCD HD Television, model no. ELEFW402, for $399.98 with free shipping. That’s within a buck of the lowest total price we’ve seen for a 40″ 120Hz 1080p LED HDTV. Sales tax is added where applicable. It features a native resolution of 1920×1080 (1080p), 120Hz refresh rate, 4,000:1 dynamic contrast ratio, 450 cd/m² brightness, 4ms response time, three HDMI inputs, and other video inputs.

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