Walmart offers the refurbished Element 40" 1080p LED-Backlit LCD HD Television, model no. ELEFW408, for $169.99 with free shipping. That's $10 below our mention from last October and the lowest total price we could find for a refurb elsewhere by $60. It features a native resolution of 1920x1080 (1080p) and three HDMI inputs.
A 90-day warranty applies, although it's unclear who supports it.