I couldn't find a case for my Pandigital. (Even if I had, after seeing the prices for other cases, I probably would have passed, thinking that it was overpriced.) So .... I made my own. I only spent about $15-$20 U.S. for materials but, damn, the amount of time it took.
Even if I doubled my money and sold it for $40 I would be working for $3-$4 per hour. I don't think good leather cases are overpriced anymore.