Psion said:
Use the Second World Sourcebook system that redefines large amounts of wealth as influence.
Not haveing a very large personal libary, I don't know that rule/system, but It sounds a little like what im thinking.
heres my thinking...
Think about what the gold costs actually represent. For magic items I imagine an asortment of magical 'ingredients', perhaps magic insence to create an aura while working, items that hold the power to be transfered into the new item, oils for this and that, special matierials for 'that bit' etc, maybe extra services or such. All presumed to be bought, probably dureing the creation. What if the ingredients for an epic item are so rare or otherwise special in some way, that no normal person has them, likely not even rulers and great wizards. These components can not be aquired though a meaningless exchange of metal, but must be seeked out or earned from greater powers; maybe an important celestial, a great slan lord, or just a farmer far across the matierial plane who dosen't know how much his prize vegtable is need.
To build such items is no simple task, and either you have to be prepared to do somthing extra, or be someone with good lackeys to help (like those special item infernal or celestial forges might work for months to build, they do so because they have the extra power to achive the steps required).
So a epic PC will either have to go exploreing, or use his incredible influence to enlist others to get involved. Matierial plane peasants won't 'charge' (require) much influence but likely have no way to do what you need. A friend in a high place likely could, but will expect a favour or a good reason on why that is how he needs to spend his time.
After all, spending a lump sump of gold when createing even minor objects or researching fairly mundane spells is handwaveing anyway. You dont just throw the gold into the cooking pot.
you may disagree; this is just my veiw on it. And as I said, I have no real experience of such matters.