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Today only HousewaresDeals.com has this Pfaltzgraff Sand & Sea Frost 45 Piece Flatware Set for $40. After adding $4.95 for shipping this is the best price we could find by $15. It is made from 18/0 stainless steel for long-term durability. It includes service for 8 of dinner forks, salad forks, dinner spoons, teaspoons, and dinner knives. It also includes some serving utensils. There is no sales tax (except CA, MA, NY, NJ, NY, and PA).