Abstract: An improved waste collecting device is disclosed for dogs and like animals. The device comprises an adjustable harness constructed to fit about the torso of a variety of dog sizes having a back strap intended to extend from the neck to the rump area of the dog and a pair of lateral straps attached along the back strap to releasably fasten the harness about the neck and waist of the dog. A tail strap assembly is further provided on the harness and is adapted to be adjustably fastened along the rearward length of the back strap for holding a waste receptacle assembly in proper position. The waste receptacle assembly is fastened to bifurcated support straps around the tail of the dog and includes a disposable collection bag and a specially configured bag holder intended to support and maintain the bag in a position freely resting immediately adjacent to the dog's rectum.