Sam's Club offers the Westinghouse 40" 1080p Widescreen LCD HD Television, model no. VR-4090, for $268 with free shipping. That's tied with our mention from ten days ago and the lowest total price we've seen for a new 40" Westinghouse LCD HDTV. (It's a current price low by $57.) Sales tax is added where applicable. Features include a native resolution of 1920x1080 (1080p), 4,000:1 native (100,000 dynamic) contrast ratio, 360 cd/m² brightness, 6ms response time, three HDMI inputs, and VGA and other video inputs.