MacMall offers the Vizio 40" Class 1080p 120Hz LED LCD Smart Television, model no. E40-C2, for $283.99 with free shipping. That's the best outright price we've seen and the lowest total price we could find now by $14. (We saw it for $350 with a $100 Dell gift card a week ago.) It features a 1920x1080 (1080p) native resolution, 120Hz refresh rate, USB, 802.11n wireless, Vizio Internet Apps (with Hulu Plus, YouTube, and more), and two HDMI inputs.
It won't arrive in time for Christmas.