This deal has ended.
Buy.com continues to sell the Universal Flat Wall Mount for 22-49" LCDs and Plasma TVs for $34.99. Amazon has it for the same price but Buy.com has a discount that makes it a better option: new Google Checkout users can get a $10 off discount for signing up. Plus, shipping is free and there is no sales tax (except CA, MA, MD, TN). Confirm that your TV is compatible with the "mount finder" tool on the manufacturer's homepage. These don't tilt or move, but are well-regarded and keep your flat-screen close (about 1") to the wall.