The countdown to Black Friday 2010 has begun and tug-of-war for the consumer’s mindspace between leading retailers seems to be heating up. While Walmart is tight-lipped about what deals it will dole out, we have a fair idea of what Target will be offering, thanks to an advert that was leaked on Tuesday night and is now featuring in multiple websites keeping a tab on various Black Friday deals.

The retailer’s Black Friday Ad is understood to be a a 32-page listing of bargains, all readied for Friday, November 26 when Target stores will open its doors for customers at 4 am. Of the more interesting items to feature in its list are a $67 Wii Fit bundle, a Sony Blu-Ray player for $99. The ad shows a formidable line-up of sub-$300 bargains ranging from housewares, apparels and toys to small appliances & gadgets. Also included are a PSP 3000 entertainment pack, including a Little Big World game, and a Karate Kid movie along with a handheld console plus memory chip. Check out the 160 GB PS3 bundle as well.

Here’s a list of the best Black Friday 2010 deals that Target is gearing to offer:

• 40-inch Westinghouse HDTV 1080p LCD – $298 (an opportunity to save up to $250)
• Sony Blu-ray DVD player -$99 (save $80)
• 7-inch digital photo frame with remote -$29 ($20 discount)
• TomTom XL335T with lifetime traffic updates -$79 (Save $110)
• Nikon S205 digital camera $79 (Save $60)
• Canon SX120 digital camera $129 ($100 off)
• Western Digital 1TB portable hard drive -$69 (save $50)
• Wii Fit Plus bundle – $67 – ($30 rebate)

Finally, it is likely that Target will also be offering a $10 gift hamper to customers who shell out over $100. With so much on offer, looks like your holiday shoppers will be spoiled for choice.