Abstract: The application discloses a method, an apparatus and a system for the substantially odor-free collection and disposal of excreta from domestic animals, particularly cats. In a preferred system, a fluid impervious bag is arranged in a relatively deep tray as a liner, with the edge of the bag extending over the edge of the tray. An absorbent material including a deodorant and an odoriferous substance is placed in the bag. A second tray is nested onto the top of the bag and the lower tray. The second tray has a perforated base that serves to support a bed of commercial litter. The upper second tray engages the bag to hold it in place in the lower tray. The system thus assembled is substantially odor-free and has a very long service period. When the deodorant material is exhausted, the odoriferous substance gives off a detectable scent to advise that the litter should be changed. The bag serves for disposal of wastes and spent litter.