Dell Home offers the Vizio 40" 120Hz 1080p WiFi LED-Backlit LCD HD Television, model no. E400i-B2, bundled with a $150 Dell eGift Card for $397.99 with free shipping. Assuming you'll use the gift card, that's $52 under our mention from four days ago and tied as the best price we've seen for a new unit. (It's also a current price low by $140, with the credit factored in.) Features include a 1920x1080 (1080p) native resolution, 120Hz refresh rate, LED backlight, WiFi, SmartTV Internet applications (including Netflix, Hulu Plus, and Amazon Instant Video), USB, and three HDMI inputs.