fabric.com has some nice bear panels and backing fabrics at very reasonable prices.
If you Google "bear quilt" you'll find some pretty amazing, already completed quilts out there if you don't want to make it yourself. Even amazon.com has some for sale, completed. If you add up the cost of the batting, backing fabric, front panel fabric, not to mention thread and the time and experience needed to complete the quilt it might be an option for you.