I was wondering if a directory exists that would allow you to lookup
who owns a particular 800 number, and if not, who owns 800-260-2275?

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Request for Question Clarification by juggler-ga on 21 May 2004 15:23 PDT

Could it be Galway Trading (an Irish import business)?

See this defunct web page, cached by Google (shortened URL courtesy of snipurl):
http://snipurl.com/6kzu

I tried calling the number. It's an active line, but there was no
answer. Thus, I was unable to verify that Galway Trading still owns
the number.  What do you think?

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Clarification of Question by primetimesolutions-ga on 22 May 2004 11:00 PDT

You are correct, it is a number for Galway Trading, but we were
looking for the actual company that owns the number since we can't get
in touch with anyone from Galway. (i.e. we need to know if the number
is from AT&T, SBC, etc.)

Try 1-800-555-1212.  This is the general directory for 800 numbers and
you should be able to get your answer.  Also, it is free.
** I am not a google researcher **

You have to know the listing name to be able to use this service. 
It's not much help in this situation.