Abstract: A disposable car seat liner is provided including an absorbent disposable material to absorb moisture and a facing which holds the absorbent material in place. Preferably, in addition, a more rugged backing material is provided, for example made of vinyl material. The disposable car seat liner includes a longitudinally extending body portion with a slit provided in its lower end to receive a car seat strap. L-shaped side members are attached to either side of the body portion. The L-shaped legs extend outwardly near the middle of the body portion. A fold line is defined in the mid portion of the L-shaped legs which extends the full transverse extent of the liner. Only the upper portion of the L-shaped side member is attached to the body portion. When the liner is placed within the car seat the upper portion of the side and the body portion extend vertically within the car seat.