Walmart offers the Stanley SL18301-4B 4-Gallon Stainless Steel Wet/Dry Vacuum, model no. 8210413, for $24.97. Choose in-store pickup to avoid the $5.97 shipping fee. That's the lowest price we could find by $23, although we saw it for $5 less on Black Friday. It features a 3HP motor, rear blower port, accessory storage casters, 4-foot hose, three extension wands, floor nozzle, reusable dry filter, and foam filter.