Steve-

I'm very new to the hobby, but in the past Palms issues haven't been worth buying to re-sell immediately on eBay. Now this is a Playboy issue, so that is always collectible. But if I were looking to re-sell (as I've thought of doing) I'd go with the rarer $100 issues and wait a year or two for real profit, or go with the cheap $5s and rely on the CD cases to boost the value immediately. These are just my thoughts, and there are people on this board far more qualified than me to answer them. But if you want to turn this around fast, the Playboy name is worth mor ethan the Palms right now. Of course, people thought the Hard Rock name wasn't worth much back when it opened..