This is what I use, its cheap and does the job. I use two sheets per tub. Fold each sheet in half. I use 41qt tubs for all my adults. The two pieces overlap about 5 inches or so. I think there are about 140 sheets in a box. I pick mine up at the local Uhaul place so no shipping. My cost is a little over 9.00 a box. Not sure what shipping would be. But still better than 40.00 for 100 liners. Its pretty close to unprinted newspaper. Maybe a little thinner.

http://store.uhaul.com/Protective_st...Wrapping_Paper