Tiger Direct has the Vizio E320-AO 720p 32" LED HDTV for $250 - $50 rebate [Exp 11/26] = $200 with free shipping. Usually offered around $250 in other stores.
1366 x 768, 200,000:1 contrast, 60Hz refresh rate
6.5ms response time, SRS Studio Sound HD, 2 x HDMI
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I know Element isn't the best maybe but neither is Vizio. And the Element they are selling up the page from Walmart is 32 inch, $189 with free shipping as well, and 1080P. Seems to be a better buy than this.