Welcome Big Matt -- before steering you toward a ceph provider (though if you read our Ceph Care forums you'll find the relevant discussions), can you tell us about your tank and setup? Are you and your friend sure you're ready to make the purchase? Moreso than any money lost, let's make sure you're ready to give the ceph itself a good home! From what I can tell, even the best experts will sometimes "lose money" from their investments in this hobby -- but job #1 is ensuring you've done all you can to provide a viable and comfortable habitat for your octo. I'd say the financial viability of your plan should be job #2 or so! 
I too would like to encourage you to read all the ceph care articles thoroughly. Right now there's a thread about tank set up going on that you would also find useful. Unless your friend has experience keeping an octopus, his/her experience in aquaria is likely to be of little use. Many experienced reef keepers have found that they have a lot of learning to do when it comes to octopus. Good luck and happy reading!
and be aware that this is an addictive and expensive hobby (but worth every penny)!
