How much water does a Stetson 10-gallon cowboy hat hold?

The cowboy hat is a high-crowned, wide-brimmed hat best known as the defining piece of attire for the North American cowboy. Today it is worn by many people, and is particularly associated with ranch workers in the western and southern United States, western Canada and northern Mexico.

Some cowboy hats have been called "ten-gallon" hats. The term came into use about 1925. There are multiple theories for how the concept arose. One theory is that the term "ten-gallon" is a corruption of the Spanish modifier tan galán, which loosely translates as "really handsome". Another theory is that the term "ten-gallon" is a corruption of the Spanish term galón, which means "galloon", a type of narrow braided trim around the crown.

The Stetson company notes that a "ten-gallon" hat holds only 3 quarts, not even one gallon (about 3 L instead of 38 liters).