Your search for "UCSC-C3260-SIOC" revealed the following:
Cisco UCSC-C3260-SIOC UCS S3260 System IO Controller w/ VIC 1380
SKU: NSB-3428
Condition: Seller refurbished
Shipping: Overnight Options
Warranty: 365 days
$ 139.99
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NEW Cisco UCSC-C3260-SIOC UCS S3260 System IO Controller w/ VIC 1380
SKU: NSN-9026
Condition: New
Shipping: Overnight Options
Warranty: 365 days