Check your LBS. I can get spokes w/ nipples for $.50/ea and I think that is a bargain. I had never built a wheel until a year ago. I have built 6 or so now. It's not that difficult if you are patient. I took the wheel I was building down to the LBS and they let me use their dishing tool. That is an important part of the process. Very cool people at the LBS and taking a 12 pack of quality suds to them is key!!!
There are a bunch of threads on this subject with a lot of good info and plenty of videos on you tube. Just google it. I like this one...
http://www.youtube.com/watch?v=BrGkH...eature=related