PC Connection Express has the Asus ML239H 23" HDMI IPS LED LCD Monitor for $183 - $20 rebate [Exp 12/31] = $163 with free shipping.
1080p resolution, 5ms response time, 250 cd/m2 brightness
LED backlighting, IPS panel, 50000000:1 dynamic contrast ratio
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e-IPS panel according to review. IPS is like radial tires - many sizes and brand but the quality is not the same. Some mention of light bleed problems in reviews.
^ You won't get a monitor that everyone agrees is perfect for $160 unless the only criteria is cost (the only way many cheap Acers get good reviews). Compared to most $160 monitors (all TN panels instead of IPS) the picture quality is good, but don't think it is equal to a $300 IPS monitor except the other one (forget make and model) that uses the same panel in it.
Newegg reviews average 4/5 eggs http://www.newegg.com/Product/Product.aspx?Item=24-236-122&SortField=3
what is IPS?