At my local Asda: Rawtenstall they have got the ONN 32" LCD TV for £247, it's cheaper than the 26" for some reason.
I didn't bother getting one (even after my discount) as they will be as reliable as a tea pot made out of choclate, but the guarantee is pretty good. This has to be the cheapest 32" Brand new TV.
Sorry can't get a picture from anywhere. It might be a good idea to ring up to check the price first though.