Scotland No 8 David Denton is tackled by Mako Vunipola (left) and Dylan Hartley at Murrayfield in 2014
A single ticket in the North Upper Tier at the 67, 000-capacity stadium is on offer on viagogo for £197.73, with a booking fee of £29.66 taking the price up to £227.39.
One ticket in the same area on GetMeIn costs £199.99, with a booking fee of £35.95 hiking the price up to £235.94
Other secondary ticket-selling sites also have briefs for sale, with 124 available on Seatwave, who have been selling them at an average price of £179.18.
It is unclear for how many years the practice has been going on, but the SRU say they are powerless to stop it happening. They believe tickets are being sold on by debenture holders and fans who have bought an SRU season-ticket pass for £100 that gives them entry to the World Cup warm-up match against Italy next month and the two Six Nations home games against England and France.
Although these fans are yet to receive any printed tickets, the SRU will have already have guaranteed them seats.
Former Scotland international Peter Wright branded the selling on of tickets for the showpiece event 'a disgrace' — and demanded the SRU tighten their selling policy.
'There seem to be hundreds of tickets on sale for big money, yet there has not been a public sale, ' said Wright. 'The SRU have to tell the real fans — the ones who can't afford nearly £200 a ticket — why so many tickets for the Calcutta Cup match are available already to the highest bidder, while regular fans can't get their hands on any.
'I know there's a legal secondary market but surely the SRU have to print on any tickets they issue that they can't be sold on for inflated prices. Sometimes tickets are sold on because fans can't make matches, but this is Scotland versus England. It's always a sell-out and on this evidence ordinary fans are being priced out of going.'
England fly half George Ford threads a grubber kick during his sides' clash with Scotland at Twickenham
An SRU spokesman confirmed that viagogo has a three-year contract until 2016 to sponsor Scotland's Autumn Tests series and were their official secondary ticketing partnership — but said briefs had only been made available on their site, and others, by fans.
He said they had no control over what debenture holders and those who had bought the season pass did with their tickets once they had purchased them.
'The printed tickets for the Six Nations matches are not likely to be issued until November, so the people who have put their tickets on these sites are selling the option on their seats for the Scotland-England game during the Six Nations, ' said the spokesman.
'Debenture holders and those buying the Scotland season pass can sell on their tickets after paying for them but others who get early confirmation such as sponsors are not allowed to do so.
The England and Scotland squads line up for the national anthems at Murrayfield
'What the season-ticket pass holders may not realise is they are not just selling on just their Calcutta Cup ticket, but their pass for all three games — against Italy next month and then England and France in the Six Nations.
'There will be a public sale for Scotland-England around the turn of the year but, at this stage, we don't know how many as the match is always over-subscribed.'
Meanwhile, SRU chief Mark Dodson will tell delegates at today's AGM that average debt is down to £10million, a small drop from £10.2m last year but still heading in the right direction after being as high as £26m in 2006.
That reduction is partly down to the four-year £20m deal secured with BT for selling the naming rights to Murrayfield last May.
Dodson will also reveal a record turnover of £44.2m, a £513, 000 rise on the previous year, as well as a £10m spend on tickets for events at Murrayfield over the past financial year.