shipping would make it ridiculously what would you want for it? It is a 26S, thanks for the responses.
??? Want for what, my mast?
You have run into one of the bigger problems in boat rehab, shipping costs for a larger and irregularly-sized object.
My experience:
I broke the mast on my Hunter 170. Rather than try to source a mast locally, I bought a section of a mast blank (11' long) from Dwyer Aluminum. Shipping was more than the cost of the blank, and I ended up meeting the guy driving the truck in the parking lot of a local shopping center to pick it up.
If the cost of a new blank plus shipping is too much, you will have to dig in and find a local resource. Hopefully Belhaven (NC, correct?) will have enough people with spare masts that you can find for sale on Craigslist. I doubt you will find anyone who will be able or willing to say "Yes, this will work on a MacGregor 26S". You will have to determine this for yourself.
Fortunately, just about any mast you can find - as long as it is the same diameter and wall thickness (and at least 28' long, of course) as the original - will suffice. Once you have satisfied yourself that the mast is in decent condition, it will be up to you to determine where you need to drill holes for stays, shrouds, etc. The only alternative to self-education and the willingness to accept a little risk would be to hand the job to a professional rigger. I'm guessing since shipping is a deal-killer that this alternative is off the table.
Aside from girth, length, and wall thickness, two other variables will come into play - the size of the slug slot and the location of the feed slot. Slug slot size is no big deal, just buy new slugs if you need to. Feed slot location can be altered using a 4-inch grinder and a file. BTW, be careful regarding wall thickness, as it will be a major factor regarding weight, and too much weight could make the boat tippier than it already is.
Bottom line, if you have the tools and the inclination to use them, along with the willingness to self-educate and take a few risks, you will be able to get your boat sailing. If not, and all you want is a boat that is ready to sail, then you will just need to look for a boat that is in sailable condition and get rid of your 26S, which would be tragic because the 26S is one of the most versatile, affordable, and easy to modify an maintain sailboats of its size I know of.