http://deals.ebay.com/shop/gift-cards-deals
$100 ebay GC for $95
$100 lowes GC for $90
seems to be a limit of one on ebay gift card and 2 on the lowes
also if you want you can buy the ebay gift card and use it to buy the lowes it could take up to 24 hours for the ebay card to come but i have found it usually comes much quicker and there are 7500+ lowes cards available