Cheapest priced copy (Commander 2016): $0.99 at Card Kingdom, near mint, their price list as of .
Akroan Horse 
Artifact Creature — Horse · 0/4 · Rare · Theros · #210
Defender
When this creature enters, an opponent gains control of it.
At the beginning of your upkeep, each opponent creates a 1/1 white Soldier creature token.
Legal inCommanderPioneerModernLegacyVintage
Not legal inBrawlStandardPauper
3 printings · $0.99 to $2.99 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Commander 2016 | 241 | Rare | $0.99 | — |
| The List | C16-241 | Rare | $0.99 | — |
| Theros | 210 | Rare | $0.99 | $2.99 |
2 rulings from Wizards of the Coast
- 15 September 2013Akroan Horse's enters-the-battlefield ability doesn't target any opponent. In a multiplayer game, you choose the opponent as the ability resolves.
- 15 September 2013In the last ability, “each opponent” refers to opponents of Akroan Horse's controller. In most situations in two-player games, your opponent will control Akroan Horse and you'll put Soldier tokens onto the battlefield.