eBay is holding a listing special on May 23 and 24th only. Subtitles, Gift Services and Listing Designer will be just 1 cent!  Be sure if you use the upgrade, and your item does not sell, that you remove the upgrade or you will be charged full price for the service on the relist.  Here's the announcement:
 
As a special offer to our sellers, we will be holding a two-day 1¢ Sale [http://pages.ebay.com/promo/onecentsale/?ssPageName=CMDV:AB] for Subtitle [http://pages.ebay.com/sell/subtitle/?ssPageName=CMDV:AB], Gift Services [http://pages.ebay.com/sell/gift-landingpage/?ssPageName=CMDV:AB], and Listing Designer [http://pages.ebay.com/sell/designer-landingpage/?ssPageName=CMDV:AB] on www.ebay.com.

The promotion will start Tuesday, May 23, 2006 at 00:00:01 PT (12:00 AM plus one second) and end on Wednesday, May 24, 2006 at 23:59:59 PT (11:59 PM plus 59 seconds). Listings created prior to May 23, 2006 and scheduled to start during the promotional period (May 23-24, 2006) will be eligible for the promotional rate. Try Subtitle, Gift Services, and Listing Designer for added visibility and to attract more buyers.

During the 1¢ Subtitle, Gift Services and Listing Designer Sale:
http://pages.ebay.com/promo/onecentsale/?ssPageName=CMDV:AB

For auction-style and Fixed Price listings, as well as Ad Format listings that will run for less than or equal to 30 days, the fees for Subtitle, Listing Designer, and Gift Services will be 1¢. This promotion will not apply to the following types of listings: eBay Motors vehicles and non-vehicles, International, Live Auction, Professional Services, and Stores Inventory listings. For full promotion details, please see our information page.
http://pages.ebay.com/promo/onecentsale/?ssPageName=CMDV:AB

We hope you enjoy the 1¢ Subtitle, Gift Services and Listing Designer Sale!
http://pages.ebay.com/promo/onecentsale/?ssPageName=CMDV:AB