This has recently sold for $49.99. The current price of $26.34 constitutes a 47% discount. This ships for free.
If you're looking to do full wort boils and you're on a budget, it's going to be very hard to beat this price.
This is an aluminum kettle. Homebrewing legend (and metallurgist) John Palmer says that Aluminum is a very good choice metal for brew kettles. Also... a very helpful HBT post on the subject of aluminium vs stainless.
Imusa Steamer Pot, Aluminum 32 Quarts - $26.34 Shipped!