• Capacity & Size: 44-45 Gallon, 40″ x 48″
• Thickness: 12 Micron (0.55 mil gauge) — best for light to moderate waste
• Material: High-Density Polyethylene (HDPE)
• Color: Clear/Natural (allows for easy viewing of contents)
• Bottom Seal: Star Seal (prevents leaks)
• Quantity: 250 bags per case (usually 10 rolls of 25)
• Packaging: Coreless rolls for efficient dispensing and storage
• Ideal Use: Commercial, office, and institutional waste management 
  Delta Distributing +3

40×48 Hi density 12 micron Economy 44 gallon trash liners 250 per case.   12 micron will save you money as long as the trash is light.  If most of your trash is hand towels that you can switch to these to save money.  Otherwise buy the 16 micron