Abstract: A non-tipping wet/dry vacuum comprised of a tank having a recess formed in an upper surface thereof. The recess has an aperture with a downwardly extending portion formed therethrough. The upper portion has a hose inlet for securement of a hose thereto. The tank has a threaded aperture formed through a lower portion thereof. The threaded aperture has a plug removably secured thereto. A motor is secured within the recess in the upper portion of the tank disposed above the aperture in the recess. The motor has an electric cord extending outwardly therefrom. The motor has an on/off switch. A lid cage is secured to the downwardly extending portion from the aperture of the recess of the tank. The lid cage has a floating ball therein.