my rescue girl rita was like this for the entire time we had her. we did mounds of research and we tried every method ever invented by mankind! none of it worked, so eventually we had to give in. here's what we did:
kitchen garbage - inside the cupboard door, with child locks on the cupboard door with the garbage, and the cupboard doors on on both sides of the cupboard with the garbage.
counters - we learned to have a very clean kitchen. this involved a lot of trial and error, some examples being two raw chicken breasts, some freshly baked banana bread, an entire bag of multi-variety freshly baked bagels, a brand new package of cheese, and a 1lb loaf of bread.
basement garbage #1- this one was tough. it took us quite a while to find a foolproof method. we ended up wedging the garbage bin between a big desk and a huge shelf, with a broken fragment of a brick wall (don't ask) shoved against it. we then had to buy a new garbage bin that was really tall, because rita was tall enough to reach in and grab something from the top of the bin.
basement garbage #2 - since all the corners were taken up by random pieces of furniture, we put this one between the couch and a wall, but this little area is also my dad's office. he spent many a day too terrified to move, afraid that when he returned he would discover the mutilated remnants of yesterdays lunch strewn about the basements in a particularly gruesome way.
bedroom garbages, and other random things in bedrooms - bedrooms were off limits to poor rita after a couple of extremely upsetting accidents, one of which included my entire collection of easter chocolate and a lovely trip to the vet.
bathroom garbage, and other random things in bathrooms (don't ask) - this garbage was rita's particular favorite (i won't bother to elaborate) so she was willing to go through a spectacular variety of stunts in order to get to it. in the end, we put the entire garbage bin on the counter, and prayed. oh, and we were VERY careful to ALWAYS flush.
so theres our little strategy. i hope you find some of these things useful!! :D:D good luck!!