Abstract: A liquid container paper towel holder apparatus has a liquid container having an enlarged hollow base and an elongated hollow neck extending from the base. The elongated neck has an open end having external threads adjacent to the open end. A roll of paper towels having a hollow center, such as a paper board tube, is positioned over the liquid container neck and supported at one end on the enlarged hollow base. A spray top having a hand pump and a threaded lid is attached to the elongated neck by threading the lid onto the neck threads. The lid has an extension tube extending therethrough the hollow neck into the enlarged base. The spray top holds the paper towels onto the liquid container at the opposite end from the base. A liquid container may be a molded polymer container having a trigger actuated spray pump attached thereto.