This topic seems to come up about once a month. Lots of pointers to Niagara cycle.
I have had trouble giving away 27" steel wheels.
One such thread from 5 years ago.
http://www.bikeforums.net/showthread...heap-27-wheels.
I build my own wheels, I actually got a pair of Araya rims for $9 on Ebay, but that is pretty unusual. In reality I can rarely build them for as little as they sell them at Niagara. Or I can beat it by $4 with some good deals along the way. Of course I don't count shipping.