Most of the major airlines sell incentive miles to companies at around $0.02/mile; it is, however, a violation of their contract to re-sell the miles to consumers at any amount. In addition, all major airlines except TWA and Continental have a cap of 25,000 incentive miles per person per year. So if you want a few first-class tickets to Europe, for example, you probably won't be able to do it -- unless you're willing to fly TWA to one of their few remaining destinations. And if you're willing to put up with TWA, you have my greatest sympathies.