Personally I prefer sand, it's a lot easier to clean then gravel and takes less time. As to where you can get it from, I have no idea where you live so can't really answer that question. However, sand can be bought from garden centres and building merchants, as well as gravel, you'll just have to wash it thoroughly. Not sure about buying it online, I've never seen any shops selling sand or gravel, you may be able to get it delivered from a building merchant, or garden centre if they have an online store. However, unless they deliver it themselves, it will cost you a fortune through the normal post as you would need several large sacks for a tank of your size.