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The last new pBook I got for myself was $49.99 ($34 with a Borders Coupon). It's the DC Wednesday Comics hardcover, and I already own all twelve of the original issues at $3.99 each. I have three hardcover graphic novels/collections on the shelf that are priced at $75 each, and another four with a cover price of $49.99.
So I'll easily spend $75 on recreational reading if I feel the product is worth the price. I try to shop around and get coupons - but everything I have in that price range is something I would have paid full price for or I wouldn't have got it.
Reference books - I'll go up to $100 without thinking. (Not quite true, with my budget I have to consider any expenditure of that amount, but my only qualms are about arranging finances, not spending that much on a book).
As for Ebooks - I've spent $25+ on games rules PDFs. Fiction I'll usually top out at $15 - but I have to really want anything I'm paying more than the price of a paperback for. For me, ebooks have replaced paperbacks, so that's my price point - $5-8.
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