I just listed the ones at CB750supply.com because they seem to be sponsoring this forum with monthly giveaways etc. They are only $1.76 ea.
And I agree dirtdigger, I always use new ones no matter what...not worth the trouble to tear back down just to save a nickle (pun intended)....but I do know some cheap bastards that will reuse them if they look okay.
BTW, I'll throw them another plug. They are the only place I've found that have the chrome spin on oil filters...no adapter needed. Not as cheap as just using replacement filters for the original housing...but sure look a lot slicker.