Best Buy has had the 32" 720p TVs for $99 for quite a while now. We got a 32" Toshiba for our bedroom a few months ago for $99. Got it home and put it up on the wall mount and decided it was too small. We took it back and got a Samsung 40" 1080p that was an open box special for $149.
My parents bought a Westinghouse a couple years ago and the sound quality was absolutely horrible. Took it back the next day. I'd spend a little extra and buy a better brand.