Abstract: A toilet seat construction includes a seat member with an upper major surface for holding a stack of pliable seat sheets thereon. A retaining member has a rear portion mounted pivotally and turnable relative to the seat member so as to be superimposed upon the seat member. The retaining member has an opening bordered by two lateral retaining portions. When the retaining member is superimposed upon the seat member, the lateral retaining portions are superimposed upon lateral holding areas of the upper major surface of the seat member, and thus a body contact area of the stack of the pliable seat sheets is urged to protrude out of the opening for contacting the body of the user.