Dell Home offers the Samsung 40" 1080p LED-Backlit LCD HD Television, model no. UN40EH5000, bundled with a $200 Dell eGift Card for $427.99 with free shipping. Assuming you'll use the credit, that's $113 under our May mention and the lowest price we've seen for this TV. (It's also a current price low by $191.) Features include a native resolution of 1920x1080 (1080p), LED backlight, and two HDMI inputs.