Dell Home offers the Samsung 32" 1080p WiFi LED-Backlit Smart LCD HD Television, model no. UN32H5203, bundled with a $125 Dell eGift Card for $327.99 with free shipping. Assuming you'll use the gift card, that's the lowest total price we could find by $77, although we saw it for $30 less two weeks ago. Features include a native resolution of 1920x1080 (1080p), WiFi, web browser, streaming from Netflix, Hulu Plus, and Pandora, USB, and two HDMI inputs.
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