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Audible has relatively high prices on their single purchase books - where it becomes more economical is if you do the subscription format, where you pay a monthly fee in exchange for a credit, and then the credit can be used for any book (a few books are 2 or more credits but not many).
And the best value is a year in advance and then you can spend the credits however you want. Prices go down to around 8-12 dollars (I forget what, exactly, I just did a year up front and loaded it on an ipod for my mom when she was having eye surgery) per book at that rate.
BUT they do have DRM and are fairly restrictive in devices and it's not nearly as useful buying a book in pure MP3 format.
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