I picked up a pack of 15 emery boards at Walmart for under one dollar. They're made by Trim and they really are nice, and I don't mind the price either.
These emery boards are of professional quality and have two textures, a coarse texture on one side and a finer texture on the other. They enable me to do a good job of filing and shaping my nails. I carry a couple of them in my purse so that I always have them on hand. You never know when you might break or snag a nail.
Trim is a company that has been making nail care products for over 60 years. If you are looking for nail care products at a nice price, you might want to check out their website at www.trim.com. They have an assortment of products available.
I really like my Trim emery boards and intend to keep using them. They also carry a satisfaction guarantee, which is a nice feature. They are very effective, are reasonably priced, and help me greatly in keeping my nails as nice as possible. And 15 boards for under a dollar is a price I can't beat.