Same as Jeff - around $50/gallon. But I've paid through the nose on shipping everything from the states and Europe. For example the tank and sump cost about 3 grand and the shipping on that was 3 grand - but that's because of the weight. Stuff like the pumps, skimmer, ballasts etc worked out to be +30% on shipping and import taxes. Oh, got ripped on the plumbing parts shipping costs too. I reckon you can setup a 400g system for about 12k though and have it looking pretty for 20k. In my case it will be around 30k but I absorbed most of the cost into my mortgage so I didn't feel it that bad.