Dell Home offers the the Sharp AQUOS 32" 1080p LED-Backlit LCD Television, model no. LC-32LE551U, bundled with a $100 Dell eGift Card for $227.99 with free shipping. Assuming you'll use the credit, that's $22 under our July mention and the lowest price we've seen. (It's also a current low by $99, after factoring in the credit.) Features include a native resolution of 1920x1080 (1080p), USB, and two HDMI inputs.
Note: You'll receive the gift card via email 10 to 20 days after purchase.