This card is:

2007 UD Spectrum Jose Reyes Die Cut Jersey Number Insert #/7

The two recently completed on eBay sold for $27 and $29 before shipping. If I was selling I would sell for $27 delivered. As for book value I would place it at the $50 BV mark and hopefully get something that sells for around the same price just so it's even. If it's Red Sox stuff I'll even take under a little BV if it's a nice auto, patch, or low numbered jersey.