Abstract: An apparatus for dispensing paper towels in a public restroom. The apparatus comprises a container member disposed one of inside and beneath a sink counter top for holding paper towels, such container member having a first predetermined shape, a first predetermined size and formed of a first predetermined material. A lid member is removably engageable with the container member, such lid member has a second predetermined shape, a second predetermined size and is formed of a second predetermined material. A release port is disposed in the lid member for dispensing such paper towels one at a time.