You can get 4 yds double width heavy weight military MacKenzie for $141 here:

http://cgi.ebay.com/Scottish-Seafort...QQcmdZViewItem

Cut in half for an 8 yd. kilt, that would be less than $18/yard!

I believe that's a bargain if you are in the position to make a kilt for have one made with your own wool.