I just picked up a pair of Shimano SH-MT31 MTB shoes from Performance for about 48 shipped. Wearing them right now to see if they'll be comfortable on the bike or not, the jury will be out but after about 3 hrs sitting here they seem to be fairly decent.
Sizing info: I normally wear 9.5 or 10 Nike's, and actually my current Nike's are 10.5. That being said, I took a chance and went with the 43's which are the largest size they still have in stock, and they seem to be all right. The proof will be in the first ride though!
Tom