www.gigabytesistemas.com
€11 + shipping. Not a bad price. However still more than a softmod kit off ebay.
www.modchip.it
XENO FX (ALADDIN ADVANCE XT) for €6 + postage. Not bad at all!
www.mrmodchips.co.uk
Went out of business a long time ago!
www.modchip-store.co.uk
£11.99 + postage. More expensive than a softmod kit.
www.techsick.com
Duo X3 £5.99 + shipping. Nice price... shipping from Oz though?
www.kanection.co.uk
The cheapest they do is £19.99 + postage which is more than a softmod kit.
So that is two (depending on the price of postage) that could come in under the price of a softmod kit. And they can only be used once.
P.S. I reworked the URL's so they point directly to the chips!