http://www.gunbroker.com/Auction/Sea...Keywords=sp101 check the ones that actually have bids on them, ignore the rest.
Compare that to Cabela's delivered price for a ss/black Accura.
here's another reference
http://www.budsbuysguns.com/catalog/...p101&x=15&y=12 but you could probably do MUCH better selling the handgun to an individual, then ordering the Accura.