My scuba honey and I make our own lift bags. We bought canvas, I french roll seamed the thing into a bag shape, attached grommets at the opening and coated the inside with a light layer of liquid rubber. For a valve, honey glued in a round piece of rubber matting with a hole cut in the middle to the base of the bag, (a rubber floor tile actually)then he cut a bouncy ball from a quarter machine in half, ran a cord through it and a little rubber hinged got glued to it at one end and the mat to the other. Works great and cost us about ten dollars to make the first one, less for the second and third because we already had most of the kit to do it. Not bad for a hundred pound lift bag and they work great. doesn't look trailer park either!