Acwholesaler via eBay offers the MESR-100 ESR Capacitance Ohm Meter for $46.99 with free shipping. That's $5 off list and the lowest price we could find. It features a measuring range from 0.001 to 100.0R and uses true 100KHz sine wave to measure the ESR value. It requires two AA batteries (not included). Note: This item ships from China and may take up to four weeks to arrive.
There are lots of things Uncle Sam can't touch — so long as you play by the rules.