We just bought one for my mom for Xmas. It was at WalMart and it's a 32" Vizio. It was on sale for $279. Vizio is a super clear TV. The bar we go to each Friday night has several TV's up for sports viewing. The Vizio's are so much crisper than the other TVs.
I'm not sure if its still on sale. My brother picked it up last Wednesday.