SS IMO is best but is pricey and just a bit heavier. Alum is ok but I would not want to get near salt water. The exterior of the tank is important too. Aluminum tanks like a moon tank look great but need more TLC to keep looking nice. My old float had SS saddle tanks about 7 gal each (circle boat) and cleanup was a quick swipe with a soapy rag, never got a scratch never oxidized. A lot of guys on their river rides would have tanks made from anything covered in carpeting, I never liked that because you could not inspect very well and it made a good wick for your floating molitof cocktail.