Cels Forum

I'm assuming you mean Akane from Ranma 1/2.

Please go to Chad Kawakami's Internet Guide to Anime Cels at
http://www-scf.usc.edu/~ckawakam/cels/ .

For example, the following sites have Akane cels under $100,
Animagna (Yann's site), Mangaya, House of Anime, Aino Anime, Nichibei Anime Club,
Usagi's House, etc.  Watch Anime Taro or Anime-Cel or Anime Shop Pocket.
Although the cheaper Ranma cels do go quickly,
they do appear on those sites quite frequently.

Akane cels are quite common (actually, they are the most common Ranma
character other than Ranma boy-type).  Akane appears in every
episode. And, although you do see them over $100 (on some of the sites 
mentioned above, for example), $100 Akane cels really should have
something quite exceptional about them to command that sort of price.

As to the ebay auction mentioned by Noriko, please note that the seller
has previously auctioned 37151420 (see item 35544722, which ended at $52)
and probably has an high reserve price set, since he didn't sell it to the
high bidder last time.

Final comment: If you are not fast (but can deal with the bank wire transfer thing),
watch Anime Shop Pocket, since he gives people a day or two to submit
requests for cels when he puts new ones up and then picks a winner for each cel
by lottery.  His Ranma cels have been very reasonably priced 
(his prices are in yen, so watch the exchange rate, though / same
comment on Anime Taro - prices also in yen).

Good luck in getting yourself a wonderful Akane cel(s)!