Dell Home continues to offer the LG 4.2-Channel 3D Blu-ray Home Theater System bundled with a $100 Dell Gift Card for $399. (The gift card will arrive via email 10 to 20 days from ship date.) With free shipping, and assuming you'll use the gift card, that's tied with our mention from six days ago as the lowest price we've seen. (It's also the best deal we could find today by $100.) The system includes two 40" Tallboy 500-watt wired speakers with built-in subwoofers and a 3D smart Blu-ray player that features Ethernet, LG Smart TV (with access to Netflix, Hulu Plus, Amazon Instant Video, etc.), an FM radio tuner, HDMI, and USB. Deal ends May 22 at 8 am ET.