I am looking for this in stock at the lowest price available. I have been looking all over for my nephew this bedroom set. I would like to get it before his birthday in March.

Is this just bedding or are other pieces included?
Target.com has toddler Spongebob bedding if that is what you are looking for?

http://www.target.com/gp/detail.html/sr=1-5/qid=1170761194/ref=sr_1_5/601-2912701-5467344?ie=UTF8&asin=B0002KMR2M

I assume you're talking about this:
http://i2.photobucket.com/albums/y2/beccah84/sbriab.jpg

I've seen it at my local Wal-Mart for $99 and they also have it available online for $99.88 with $24.97 S&H.

Our Wal-Mart clearanced these out after Christmas for $50. I saw that they still had a Dora and a Little Mermaid one the other day, but the price was up to $74. GOod luck!