Exclusively for our readers, this Towle Everyday Seabrook Frost 40 Piece Flatware Set, which retails for $105, drops from $69.99 to $43.99 at Pfaltzgraff. This is the lowest price we could find on this set anywhere, and is the lowest price we have seen by $5. . It is made of 18/0 stainless steel, and includes service for 8. It is also dishwasher safe. There is no sales tax (except CA, MA, NJ, NY, PA). Please note, shipping will be removed at the end of the checkout process.