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Dell Home offers the Sharp 32" 720p Widescreen LCD HD Television, model no. LC32SB28UT, for $299.99. With free shipping, that's the lowest total price we could find by $3, although it was $12 less in our mention two weeks ago (since expired). Sales tax is added where applicable. Features include a resolution of 1366x768 (720p), 8.5ms response time, four HDMI inputs, and VGA, component, and other video inputs.
Update: This item is now listed as out of stock, but can still be ordered at this price. (No estimated ship time is given.)