TigerDirect via eBay offers the Westinghouse 40" 120Hz 1080p LED-Backlit LCD HD Television, model no. DWM40F1D1, for $239.99 with free shipping. That's $360 off and among the lowest prices we've seen for any 40" 1080p 120Hz LED LCD HDTV. Features include a native resolution of 1920x1080 (1080p), 120Hz refresh rate, edge-lit LED backlight, and thre HDMI inputs.