Well, I don't know where you've been able to 
find such a lovely cel as that, but I would slap 
a pretty high price tag for that one.  Sure, B't 
X isn't very popular here yet, nor was it very 
popular in Japan.  But I'd be willing to pay a 
pretty high price for such a cel of that quality 
if it were of the character that I collect 
specifically from the series.  This cel is from 
the middle to end of the OVA series, B't X Neo.  
I don't know exactly which episode it's from off 
hand, but if you're interested in knowing that, 
let me know and I can find out for you.  I would 
certainly think of getting at least $75 for that 
cel, but a good friend of mine was able to get 
my all-time favorite cel from Mandarake for only 
$55, I think.  Which was great.  The only thing 
is that B't X isn't very popular and if there 
aren't any die-hard fans of this seires yet... 
you may not be able to sell it.  Personally, I 
would be compelled to buy this cel from you.... 
if only it was of my guy.  hahaha  But the 
sakura in this shot just make that scene all the 
more beautiful, don't you think?  An excellent 
find!

If you wanna chat anything B't X, just get in 
touch with me.  I don't have internet in my 
apartment yet, but will next week and will be 
able to be online longer and more frequently 
than I've been able to recently.  You're best 
bet of catching me right now is just sending an 
email.  =)

Take care!
Rekka