For reference to other prices:

http://backpack.tf/unusuals/324/Flipped_Trilby

Number in the wild: 34

Number on OP atm: 1

TF2PC consensus: ~2.4

http://www.tf2pricecheck.net/Thread-PC-Circling-Heart-Flipped-Trilby

Refused offers in only 4 days of listing:

-scorching dixie (~2.5)

-steaming brainiac hairpiece (~3)

-hearts stainless pot (~2.5)

Previous Sales:

(unconfirmed, but reasonable from research)

Appears to be a smoking tower+ keys for the trilby. (~2.6+)

Buyer:

before: http://backpack.tf/id/76561198021011579?time=1355558400

after: http://backpack.tf/id/76561198021011579?time=1355644800

seller:

before: http://backpack.tf/id/76561198076596918?time=1355558400

after: http://backpack.tf/id/76561198076596918?time=1355644800

And according to this:

http://backpack.tf/vote/id/50ca6f2cba2536440400001f that guy paid 3 buds for his.