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Reminds me somewhat of the Clinton,MD, Kenworth tanker/pumper that sold for $80 as a fundraiser. In that case it probably was worth about that much, as it was a very detailed, accurate model of a unique piece of apparatus. However, that model was released several years ago and they're still trying to sell them, and they never made any other models (that I know of) as they said they intended to do. I suspect that the department doesn't expect collectors to buy this ambulance for $260, it's a reward for people who would donate that much to the fire department anyway, model or no model. If not, they seriously overestimated the demand - kind of like Code 3 and the Super Pumper set.