Foreskin restoration equipment is easy to make and not expensive. You’re probably thinking about gimmicks like the Tug-Ahoy or P.U.D. which are not needed for a successful restoration. Follow the instructions in the T-tap Picture Book to make elastic straps and the tapes and that’s all you need.
I modified it a bit by altering the attachment method of the elastic. I still used the suspender clip to grasp the end of the tape, but instead of using a long elastic with another clip at the end to attach to my sock or to a strap around my knee, I used a relatively short piece (about 8 inches) with a two inch length of Velcro hook tape sewn to the elastic. I cut the pouch out of a jock strap and used the Velcro to attach the stretched end of the elastic the the wide jock strap waistband (the fuzzy side of the Velcro combo is not needed, the hooks will grasp the waistband).
These materials can be purchased at a store that carries sewing supplies. You can even get the Velcro at Home Depot. A sewing needle and strong thread is all you’ll need to attach the clips and Velcro (if you use it) to the elastic. Make your tapes from tape purchased at a drug store or pharmacy and you’re ready to go.