Amazon.com offers the Dremel 100-N/7 Single Speed Rotary Tool Kit
, model no. 2561-4157, for $27.99
with free shipping
. That's the lowest total price we could find by $16. This tool features a wrench, mandrel, 1/2" sanding drum, dressing stone, emery cut off wheel, 1/2" 120-grit sanding band, aluminum oxide grinding stone, and silicon carbide grinding stone.