Abstract: An improved pail structure includes a bottom end engaged with a substantially conical side wall and a top end which has a larger diameter than the bottom end, an annular flange extended horizontally outward from the top end, an annular ring extended upward and tilted slightly outward from the flange, a top rim extended outward from the top edge of the top ring, and a first edge rim folded downward from the top rim. A plastic lining is encased within the inner walls of the pail and has a stepwise upper end matched against the flange and ring and top rim of the pail and a second edge rim covering the first edge rim from outside. A circular lid is provided to engage with the pail at the upper section around the flange and has two lugs formed at two opposite sides for engaging two handles. A pail lid and a protection cover are provided to cover the top opening of the pail.