Updated. Walmart.com has this Element 40" LCD HDTV for $399 $379, one of the lowest prices we could find on any TV with comparable specs. It is a solid price-to-performance option as it features full HD resolution and a blur-reducing 60Hz refresh rate, so sports and movies are sharp on the 40" screen. It has a 4.5-star rating from 49 reviews so far. In-store pickup is free; otherwise shipping adds $19.97. Sales tax is charged in most states.