I/R Filter is just a cheap filter to look after your lenses....I leave mine on permanantly.
Your better of using a Hoya $20 IR filter to collect all the dust then your lense.
Polarising filter are expensive....I think they range from around $70 to $300 depending on size and brand.
The 350D already has mirror lock
The Battery's are really cheap on Ebay...only around $20
I also agree with Rowena regarding the memory card....512 is a start...go as big as you can..I am using a 1 gig...seems plentiful at the moment.
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