Abstract: A sanitary cover comprised of a non-porous flexible material having a first opening is provided. The flexible material can be large enough to cover a toilet seat, and to tuck one or more portions of the flexible material underneath the toilet seat, to secure the toilet seat cover. The flexible material may be in the shape of a sheet or a bag. A bag shaped flexible material has a top opening which is large enough to fit over the toilet seat and to tuck one or more portions underneath the toilet seat. There is also provided a bottom opening in the bag shape which is preferably ovally shaped and slightly smaller than the opening in the toilet seat. An attachment device is provided through which a cord passes. The cord may be elastic or plastic and can be pulled to tighten and further secure the top of the bag shape underneath the toilet seat.