Abstract: Apparatus for collecting animal excrement for disposal thereof. The apparatus comprises a harness adapted to fit over the posterior of the animal and a disposable excrement receiving bag that is releasably attached to the harness. The harness is economically constructed from a planar arrangement of interconnected flexible straps. The bag is fixed to the harness such that the bag covers an adjacent portion of the harness to minimize the risk of the soiling thereof by the excrement. The bags themselves do not require and are thus not provided with any fasteners and, therefore, may be changed frequently without sacrificing economy.