walmart has this
Walmart.com: Element 32" Class LCD 720p 60Hz HDTV, ELCHW321: TVs for $328 and $1 shipping use Bing cash back to get 20% off making it $263.4 shipped
This 720p model has a built-in ATSC tuner to receive over-the-air digital TV broadcasts, including HD programming where available. Dual HDMI inputs allow you to hook up Blu-ray disc players and other HDMI-equipped video components with the best connection possible. You can even connect your computer, too.
Note: You must have a source of HD programming in order to take full advantage of an HDTV. Otherwise, the picture quality of an HDTV without an HD source may not be much better than that of a standard-definition TV. Please contact your local cable or satellite TV provider for details on how to upgrade to HD programming.
Screen measures 32 inches diagonally
1366 x 768 high-definition resolution (720p)
176-degree horizontal and vertical viewing angles
10,000:1 dynamic contrast ratio for brighter whites, rich blacks and vivid colors
Two HDMI inputs for the latest in lossless digital connectivity
480 cd/m2 brightness rating
6.5-ms response time provides more lifelike motion
Built-in ATSC tunerWatch your favorite digital programming right out of the box
VESA wall mount compatibility makes it simple to attach an optional mount for wall placement
Element 32" Class LCD 720p 60Hz HDTV, ELCHW321 $263.4 ABCB Shipped 
