Stainless steel athletic tanks. I have two total of these and one electric pump for circulating water. Looks like one of them was set up for warm water and the other one set up for an ice bath. These are very high-quality nice. Would be great for a cold soak tank, beer, brewing, or a watering trough $100 each and $40 for the pump. These came from the high school locker room after a remodel. I would guess each one holds 75 or 100 gallons of water.