Best Buy via eBay has 5-Gallon Stanley 4.0 HP Wet/Dry Vacuum w/ Stainless Steel Tank (SL18115) on sale for $44.99 (price in cart). Shipping is free.

Features:

• 4 peak HP motor
• Vacuum both wet liquid spills and dry debris, dust, saw, dirt or blow leaves away (use blower port)
• Over 15ft of cleaning reach (5 ft hose, 10 ft power cord and 3 pieces of extension wands)
  • Includes:
    • Stanley SL18115 Wet / Dry Vac
    • 1-1/4″x5' super flexible hose
    • 3x extension wands
    • gulper nozzle
    • floor nozzle
    • crevice nozzle
    • foam filter
    • dust bag
    • reusable dry filter