Other than a freebie from your local Coca Cola plant, is actually a 32 gallon Rubbermaid Roughneck Trash can which can sometimes be had for $10 on Sale. Does it hold water? Yes pretty well actually. Does it crack in the sun? Not for many, many years. Is it food safe? It's made from HDPE just like all other water tanks. RWH purists probably hate that these are so popular but the reality is they just work great for the price. Not surprisingly one of the top rain barrel videos on YouTube is this gentleman explaining how a Roughneck is all you need (200,000 views).