$65 a set from
http://www.nissan-auto-parts-dealer.com/
I don't get a kick back or anything, but I did tell Jay there (pretty helpful) that I'd get the word out about their shop.
I received mine two days ago and about $300 in misc parts all awesome and the lowest price I could find. On the same order my local dealership was about $100 more.
Shipping is very REASONABLE there as well which is my biggest bish about a lot of other cheap shops. You save on the parts only to lose most of the savings on the shipping rape.
In the OEM catalog these mats say 'S13 Grey' but that is a misprint.