Walmart offers the refurbished Vizio Razor 40" 120Hz 1080p WiFi LED-Backlit HD Television, model no. M401I-A3, for $244.45 with free shipping. That's $56 under our mention from last summer and the lowest total price we've seen. (It's a current low by $132.) Features include a 1920x1080 (1080p) native resolution, edge-lit LED backlight, USB, 802.11n wireless, Vizio Internet Apps (with Hulu Plus, YouTube, and more), and three HDMI inputs.
Note: A 90-day warranty applies, but it's unclear who backs it.