This set on Amazon is the best I see. It has 11 sets of aluminum needles, stitch markers, tapestry needles, and measuring tape, PLUS cable needles, point protectors, stitch counters, a knitting needle guage, a stitch holder, and a nice zip-up case to keep it all in. All that for only $20.99!
I bought a set similar to this, and the quality was very good considering the low cost. The great thing about getting so many needles is that you can try all different sizes to see the different feel of fabric that each one makes. You really need to have most all the sizes because sometimes you need slightly smaller or larger needles for the same project, or to get the correct guage.
The only problem with this set is that some of the sizes are non-standard (2.5mm, 3.0mm, and 7.0mm), so those sizes are not used in most patterns. And 4 standard sizes (US# 1 [2.25mm], US# 2 [2.75mm], US# 3 [3.25], and US# 5 [3.75mm]) are not included. You probably won't use US# 1, but you should have the standard sizes of #2, #3, and #5.
What I did was buy sizes #2, #3, and #5 Boye Aluminum needles from this seller on Etsy. She was great, had a complete stock, and very cheap --- only ~$4 per set. She'll also combine shipping costs, for a low shipping cost from Oregon.
With those two orders, you would have everything you need to make lots of projects for under $40.
Later, once you get comfortable and figure out what you like, you can invest in some circular needles. I prefer fixed circulars, so I just buy a set when I need them. I use sizes #3, #6, and #7. My favorite brand of circulars is Addi Turbo Rockets. The other top-quality brand is ChiaoGoo. The long sets (47") can be used for very large projects like blankets or sweaters, or can be used for very small projects by employing the Magic Loop technique.