Dig a hole in the ground that is wide and deep enough to fit a galvanized steel garbage can.
Put the can into the hole. Its top should be just above ground level so that the lid can be easily put on.
Build up a ring of dirt around the can. It should be 6 inches high and will help to keep water away from the can.
Dig a shallow ditch around the dirt ring. This will further divert any water.
Line the bottom of the can with 3 inches of dry mortar sand. This will protect the potatoes from the frozen ground beneath the can.
Fill the rest of the can with potatoes. Wait until late fall when the weather is already cool to ensure that the potatoes don't spoil.
Put the lid on the trash can.
Cover the can with straw for insulation from the winter cold. The straw can be either loose or in a bale.
Cover the straw with a plastic tarp to keep out moisture. Use rocks to hold the tarp in place.