If you've got mega-bucks that's the RIS/RAS/SIRS stuff. Bushmaster has a nice upper for $935 complete.
I figure you're looking for something more along the lines of $90.
[img]http://www.bushmaster.com/shopping/handguards/Images/fbs-m33.jpg[/img]
[i]The folks at First Samco have come up with a great new CAR handguard set that features integral Picatinney rails under pop-off black rubber rail covers - both top and bottom (12 o'clock & 6 o'clock positions). By removing the rail covers, you can mount any Picatinney rail mount type laser, flashlight, scout scope, etc. Alternately, this handguard set can be rotated so as to position the rails horizontally (9 & 3 o'clock). The handguards are molded of high density black polymer and include internal, stainless steel heat shields. These M-33 handguards are perfect replacements for existing handguards, and the rubber rail covers add a level of comfort not found with standard handguards.[/i]
[url]http://www.bushmaster.com/shopping/handguards/fbs-m33.asp[/url]