Looking for a good source to have a set of polished stainless steel Cups and Balls made, or if already available, to purchase. Any information would be greatly appreciated. Thanks.

Steve, I assume you already considered Joe Porper Stainless Steel Cups that Bob Kohler is selling on his website. Truly remarkable set with a beautiful box and wand to boot, BUT expensive at $795, though see what you are getting. You get what you pay for, as the saying goes.

http://www.bobkohlermagic.com/products/cups.html

A real nice set being made by Steve Bender off old ring thing molds is very nice and good price, too.

Steve, I can recommend the VanDokkum cups from the Dutch metalworker Auke van Dokkum.
His cups are not cheap but not as expensive as the Porper cups.
I used to use Johnson's and Working Performers cups, but since a year I switched to his.
Check it out on http://www.cupsandballs.nl
I predict his cups are going to be very popular when they're discovered worldwide.

Owen Magic Supreme sells stainless steel cups for $350.00. Go to owenmagic.com and click the anniversary icon and you'll see their cups.

I got a nice set from Callin's Magic in Portland. The balls were made of cork covered in a sort of yarn-type woven material. They came in a nice cloth bag. I don't know if it was STAINLESS steel but they look very nice. They were not expensive compared to some of the prices already mentioned, maybe $25-$30. I think that Penguin Magic sells the same set. I love them

I have a set of VanDokkum Chick cups. They are beautiful! They are not cheap but they are so well made! I highly recommend them!!

Rudy

Thanks for all the great suggestions everyone.