[HarryT]

To quote from the Wiki Article on Smartmedia cards:

SmartMedia cards no longer appear to be produced by either Toshiba or Samsung, and rebadged versions are no longer being sold by companies such as Lexar and Sandisk. As such, SmartMedia cards are becoming increasingly challenging to find.
...
Smartmedia memory cards are no longer manufactured, old stocks of new 128mb can be obtained from specialist suppliers while supplies last but are disappearing fast and as demand is still quite high for these cards, the prices are rising. The current price for a 128MB card on eBay is about £30 ($60 USD Approx; €50 Approx).