**[Dell.com](http://www.passwird.com/links/SL4FTj)** has the 40″ Vizio E40-C2 1080p Smart LED HDTV for **$329.99** with free shipping. Features: 1920 x 1080 Resolution, 120Hz Effective Refresh Rate (Clear Action 240), Vizio Internet Apps Plus, Full-Array LED Backlight, 2 x HDMI.

**Free $150 Dell promotional gift card with purchase** (will be added to cart automatically and emailed 10 – 20 days after purchase).

Next lowest price on [Google Products](http://www.passwird.com/links/WdFUo8) from a rated merchant is $314.98 (TV only — no $150 GC).

Review: [Cnet](http://www.passwird.com/links/EKkcWQ)