I got a Kingston 40GB V series SSD, the one with the Intel G2 controller, but lacking TRIM (officially, at least). It cost me $90 + tax from buy.com.
Since those are now discontinued, I suppose the next best would be the Intel X25-V 40GB. It's the same drive, but with Intel firmware and TRIM support. Costs a little bit more though. I've seen them as low as $110.