A Quart of Heavy Cream is about $2.76 around here. But, that's Great Value [Wal-Mart] Brand, which is only one of 2 brands they carry here. The other, I don't remember the name off-hand, but its not that much more. The milk is not a big issue. I don't understand why some folks think Atkins prohibits ALL milk. He clearly allows Half-and-Half which is half milk. I would guess, they use Milk to standardize the Fat content to 35% [which is what Heavy Cream is.] I'd be more worried about all those chemicals most folks can't pronounce that appear on the ingredients list than the small amount of milk.

BTW, Cream is made from Milk as is Cheese. Cream is the High Fat layer that seperates under certain conditions, leaving behind Skim [Nonfat Milk.] Cheese is made from the Curd which is also primarily Fat and Protein, which seperates from the Milk under certain conditions. For example, adding Vinegar while heating Milk will seperate the Hi-Fat/Hi-Protein/Low-Carb Curds from the Nonfat/Low-Protein/Hi-Carb Whey.