I've bought it in sheets and by the roll at Hobby Lobby. I found it in the area where they have materials to make graphic arts items, screen prints, etc.
Rae
I've also bought cellophane sheets at AC Moore in the scrap book section. Any art supply store will have huge sheets of cellophane. Plus I bought a roll of 3mm cellophane at AC Moore in the graphic section, like blakes cakes said.
Cellophane will work the same as acetate. Or sometimes the are on and the same. But when I think acetate, I think the sheets i used to use when I worked in an office and made transparencies. Then we would call it transparency paper. Go figure.
countrykitchensa.com sells accetate sheets
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