No longer available:
Best Buy.com has 40" Toshiba 40L310U 1080p LED HDTV on sale for $229.99. Shipping is free.
Note, College Students (.edu email required) may take an additional $50 off this 40" Toshiba 40L310U 1080p LED HDTV making it $179.99 when they opt for this coupon
Editor's Notes & Price Research
For those experiencing site issues with Best Buy, please try again intermittently. Alternatively, you may purchase from Best Buy via eBay
You can also buy it on eBay from Best Buy!
As pointed out by popsometops below, if you have an .edu email (personal emails have also worked), you can sign up for Best Buy's College Student Deals and receive a coupon code for $50 off this Toshiba TV, bringing the price to $179.99!