Abstract: A paper towel dispensing rack designed for ease of installation and use, the preferred embodiment of the present system configured to be placed within the sink cabinet of kitchen cabinet, in such a manner that the rack is supported by a cabinet beam horizontally situated over the cabinet door. Unlike prior art systems, the rack of the present system supports the sheet to be dispensed such that it is easily accessible through a closed door, upon opening the door, as desired, but without the towel roll and rack blocking access to the cabinet or taking up unwanted space. The preferred embodiment of the invention utilizes a c-clamp structure to secure the rack to a horizontal beam commonly found in most kitchen cabinets supporting a sink, mounting the rack in a secure, yet removable fashion.