Dell Home offers the Vizio 40" 120Hz 1080p WiFi LED-Backlit LCD HD Smart Television, model no. E40-C2, bundled with a $100 Dell eGift Card for $349.99 with free shipping. (The gift card will display in your cart.) Assuming you use the gift card, that's the lowest total price we could find by $98. It features a 1920x1080 (1080p) native resolution, 120Hz refresh rate, edge-lit LED backlight, USB, 802.11n wireless, Vizio Internet Apps (with Hulu Plus, YouTube, and more), and two HDMI inputs.
Note: The eGift card will be emailed 10 to 20 days from ship date.