On my 75 gallon, I just got some large rocks from a local pond and bleached them. I find bleach better than boiling as long as you rinse the rocks very well and let them air dry before putting them in the tank. By doing this, any traces of bleach will evaporate. Just to be sure treat the water with a declorintor. Hmmmm Maybe boiling would be easier... But anyway, you could also go to aquaticeco.com and get some malaysian driftwood from them. It's very cheap and in my oppinion looks much more natural than the rocks. Whatever you do, don't get the plastic castles and stupid bubble divers; they will scare the heck out of your fish and make your aquarium look like a Toys R Us. As for plants, I would get real ones but that can be a large investment. Plastic ones look fine any I would reccomend them to anyone with a tight budget. As for the substrate, I would use filtration sand. It is not as fine as regular sand and doesn't compress quite as much. It is regularly used for swimming pool filters. I looked in the yellow pages under swimming pool supplies and the first place I called carried it for $8.99 for 50 lbs. That's not too bad. Or if you prefer gravel, get it from a local gerden store or a Home Depot. They sell it for $2.99 for 50 lbs. Not too bad. It's really a matter of oppinion. I hope this helps you!
Kevin
