Can anyone recommend a good company or individual guide that offers 2-3 hour walking tours in Seville that are not more than 30-40E pp?

There is a really good company called Paseando por Sevilla. They have set walking tours or they can tailor one to suit your needs. They are young Seville entrepeneurs and do a really good job.
You can buy tickets at your hotel when you get there or here's their info:
[email protected]
Phone 954-924773
Cell 655-884549
Fax 955-046202
(They speak English)

There are a number of other companies that do walking tours under that budget. Most of them you don't need to book in advance and you can buy tickets at every front desk in Seville.

We used Magical Spain and were very satisfied. Make arrangements via the internet. Guide was personable, knowledgeable and fun. www.magicalspain.com If you go to my webpages on Seville, I talk about it and have pictures. http://www.janeandken.com/Spain2003/Sevilla.html By the way-2-3 hours is not very much time. You probably need to budget more time for this if possible.

For Olga,
I just emailed [email protected]
and it was returned to me as "no such recipient". Do you think they have changed their email?
We will be in Sevilla, unfortunately on a Monday, staying at the Amadeus, and would like a tour so that we will KNOW what we are LOOKING at! Do you have any other suggestions? We prefer to prebook.
Thanks,
Brahmama

Brahmama,
According to their website,
www.paseandoporsevilla.com
their new email is [email protected]

Cheers,
Maribel

Dear Chris,

Sorry, they have updated their website and e-mail, I wasn't aware of this. New info:
www.paseandoporsevilla.com
[email protected]