I found this website joking around with my girlfriend. Check this out. They offer like 3 story giant inflatable animals and stuff.
I called them pretending to be interested in the 30 foot tall penguin. They're emailing me all the prices and everything, I'll post it when I get them.
They mentioned on the phone though that the 30 foot penguin is about $5,900.
Edit: Link to price list - http://files.unitedbimmer.com/ub.c/k...ceanic2003.doc