I ordered and received a pair of rawhide covered stirrups from Horse.com for $39. I am sorely disappointed in them. The stirrup is made of fiberglass or some sort of resin product, which is fine. The rawhide cover isn't too bad, but not a quality job. The tread leather is paper thin. I had to inspect it closely to make sure it wasn't cardboard. In fact, I'm still not so sure. Additionally, they're not as wide as I had hoped (the ad doesn't tell the width). They are made in China.
Final analysis, they're functional, but I wouldn't put them on a good saddle. Oh well, I guess I'm going to have to bite the bullet and buy the $120 set from a real saddle place.