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For the best value, you should consider super heavy-duty, low-density trash bags. I bought a roll of 100 for $68 in 2009, and with an average schedule of 120 games a year, I go through only about a dozen of these per year. When they start to show a little wear, you just chuck them and pull off a new one.
Oh, sure, you have to listen to a lot of jokes about being a homeless umpire, but for ten new equipment bags a year for less than a buck apiece, it's worth it.
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