This couldn't go into your other topic because?
Again, no. As I said, the cheap route is not where you should be going. As I stated in my last long rant, if you aren't willing to part with some money to get a quality wig, you shouldn't cosplay L, and your friend shouldn't cosplay Near.
Rule of Thumb - with seemingly simple Cosplays like L, don't be deceived - these are actually the most difficult cosplays because they're so detail oriented. You are going to be one of about a million L's at your con because a lot of people get sucked into how easy it seems to be to cosplay him, but they all want to go the cheap route, so they all look terrible. I saw a ton of this at Anime Central 2008. DO NOT DO THIS.