Dell Home offers the Samsung 31.5" 1080p WiFi LED-Backlit Smart LCD HD Television, model no. UN32H5500AFXZA, bundled with a $125 Dell eGift Card for $327.99 with free shipping. (The gift card will display in cart.) Assuming you use the gift card, that's $20 under our November mention and the lowest total price we've seen for this TV. (It's also a current price low after factoring in the gift card by $125.) Features include a native resolution of 1920x1080 (1080p), edge-lit LED backlight, WiFi, Samsung Smart TV with Netflix, Hulu Plus, and Amazon Instant Video, and three HDMI inputs.
Note: The eGift card will be emailed 10 to 20 days from ship date.