Cheapest priced copy (Champions of Kamigawa): $0.59 at Card Kingdom, near mint, their price list as of .
Shell of the Last Kappa 
Legendary Artifact · Rare · Champions of Kamigawa · #269
{3}, {T}: Exile target instant or sorcery spell that targets you. (The spell has no effect.)
{3}, {T}, Sacrifice Shell of the Last Kappa: You may cast a spell from among cards exiled with Shell of the Last Kappa without paying its mana cost.
Legal inCommanderModernLegacyVintage
Not legal inBrawlStandardPioneerPauper
1 printing · $0.59 to $7.99 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Champions of Kamigawa | 269 | Rare | $0.59 | $7.99 |
2 rulings from Wizards of the Coast
- 1 December 2004Exiling a spell prevents that spell from resolving, but it doesn’t technically “counter” anything. This means that Shell of the Last Kappa can exile spells which “can’t be countered.”
- 1 December 2004Shell of the Last Kappa’s first ability can only target a spell that targets you.