A sheet metal container (1) used as a returnable or nonreturnable container for transport and storage of liquids has a fill neck (3) which can be sealed with a cap (4) and another neck (5) in the bottom area for connecting a discharge and flushing cock, and an external lattice jacket (6) of metal. A pallet (9) is formed as a flat bottom pan (10) from sheet for form-fittingly accommodating the sheet metal container (1) which is equipped with a drainage bottom. The sheet metal container (1) is welded together from a jacket (11), a bottom part (12) and a cover (13). The jacket (11), bottom part (12) and cover (13) of the container (1) are produced with a double wall of composite construction consisting of a thin inner sheet of corrosion-proof special steel and an outer sheet of normal steel with a thickness greater than that of the inner sheet. It is possible to produce the container (1) of clad sheet metal with a thin inner layer of special steel and a thicker outer layer of normal steel.