Abstract: Disclosed is a toilet seat cover in the form of a composite paper sheet which disintegrates when immersed in water, the paper sheet being of general rectangular configuration, of adequate size to cover the toilet seat, and having an opening formed centrally therein; the sheet includes a top layer of dry creped paper, emboss laminated with a bottom layer of flat machine finished or machine glazed finished paper. The sheet has opposite rear and forward margins and opposite lateral margins extending therebetween. A piece of double-sided adhesive tape is disposed on the bottom layer of paper proximate the rear margin of the sheet for releasably anchoring the cover to the rear portion of the conventional toilet seat. The sheet is folded into a compact configuration in which the adhesive tape is accessible for exposure and application and opposite margins of the sheet are accessible for manually deploying the sheet over the toilet seat preferably with the assistance of the anchor provided with the adhesive tape.