This is a really cute knitted kitty toy (a toy that's a kitty, not a toy for a kitty, I assume), and of course I would never buy this kind of thing as a kit -- would anyone pay $72 to the materials to knit a toy?? Even without the needles it would be over $60 just for the yarn and pattern book. I might buy the book, but if I were to make this, I'd definitely make it from scraps in my stash.
Yarn Market has Project Ideas for Toys - Wool Cotton Kitty Toy