Tiger Direct has the TCL L40FHDM12 40" 1080p LCD HDTV for $350 - $50 rebate [Exp 2/11] = $300 with free shipping.
1920 x 1080p, 8ms response time, 530 cd/m2 brightness
20,000:1 contrast,178 viewing angle, 2 x HDMI, built-in tuners
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Before you buy this read the negative reviews on Amazon.