I have fit 26 lbs with some effort and still had an acceptable water/ grain ratio. If you are looking to do high gravity 10+ gal batches I would recommend going with something larger, probably rectangular in shape.
The mash caalculator below indicates 28 lb is just under 10 gal. But you have to stir and sparge. Say 25 unless you are a bit foolish and reckless like me.