Abstract: The holder comprises a base attachable to a support surface, a sleeve/shaft assembly and structure interconnecting the base and sleeve/shaft assembly. In the sleeve/shaft assembly the sleeve is rotatable on the shaft and carries a roll of paper towels. The outer surface of the sleeve is contoured to prevent rotation of the core of the paper towel roll on the sleeve. The sleeve has a cylindrical inside surface. The shaft has a cylindrical portion and two diametrically opposed leaf springs are formed in the wall of the shaft and contoured such that the tapered portion of a plug threaded into the end of the shaft contacts the springs to adjust the forces of contact between the spring tips and the inside surface of the sleeve. Adjusting these forces adjusts the friction between the sleeve and shaft and thereby the tension required to roll towels off the roll by pulling on the end of the towels.