Looks like these are normally 89.95$ at Home Depot.. they've got a sale going right now on them for $22.25.

It doesn't say how long the strap is, but regardless it still seems like a pretty good deal!
http://www.homedepot.com/Featured-Pr...atalogId=10053


(EDIT: IT's OUT of STOCK online. I was thinking about buying this with my Home Depot gift card I got for Christmas..even though I don't have a winch. I figured it couldn't hurt to have a tow strap!)