Well, shopmade, really. I found a stainless tube laying around the shop where I work. I cut two pieces down to about 2½" and squared the ends. I couldn't really put this in the Under $50 thread, because it's a piece of scrap I found in the shop, and I doubt many of you have a Mercury Marine saltwater outboard that you'd want to scarf a tilt tube for this project. Pics of them in place this afternoon, I promise.

 

Thanks to Loner Industries for the tip, you can get a 12"L x 1"OD x 5/8"ID stainless tube here for less than $50

 

Nice link , and that yeilds a 3/8 thick wall in the stock Which is great. I have seen other suggestions of chrome tubing , and eventhough it may work for some , IMVHO the wall thickness is too thin for real structural stability. I made a set of 1 1/2" risers for a friend and I used the shaft of a damaged GM strut as stock . it is a solid 1" bar with a chrome outer . I just cut it , Drilled it 1/2 " , and lightly rounded the sharp corners .