This Pfaltzgraff Sand and Sea Frost 20 Piece Flatware Set drops from $60 to $39.99 to $29.99 with the code AFFPFSANDSEAFLAT at Pfaltzgraff (you may not need to add this code, if the link is dropping the price to $29.99 already, which it is for some readers). Even better, stack the code BD35 and it drops to $20.99 - the lowest price we could find anywhere. It is made of 18/0 stainless steel and includes service for 4: a dinner fork, salad fork, dinner knife, dinner spoon and teaspoon. The set is dishwasher safe. Shipping is $7.95 or free with $99. There is no sales tax (except CA, MA, NJ, NY, PA).