It really depends on what your after, I built up a set of new NMSW Velocity Deep-v's laced to new Formula's with DT doubble butted spokes for about $225 but I also got a set of new Weimanns for $185 shipped. Wheels are by far the most expensive part when building a fixed gear.
im just lookin for the chapest set i can find. i can paint them any colors i need, doesnt matter lacing pattern, i can re-lace.i would like to eventually build a fixie.
We got them off of a Walmart MonGoose XR250 moutnain bike. The bike had been returned because the deraillier was busted and it had a few scratches. Got it for $35.00.
This was last summer, but many of the Walmarts still have these and also Schwinns with these type of rims.
Good luck,
Chainy
p.s. Gigs used these on her Autorama 09 bike, "Teacher's Nightmare"