Board Thread:General Discussion/@comment-75.185.145.243-20130224074625/@comment-5469467-20130224075737

If you mean straw as in the building material, you can usually find them in general stores in certain holds. I know the general store in Falkreath supplies it (as well as goat horns and glass, if you're building a house), as well as the one in Solitude and Whiterun (I think).