Abstract: A wet or dry paper towel dispenser may include a housing including a base portion, a paper towel roll holding portion, and a paper towel advancing and wetting portion. The dispenser may also include a paper towel advancing mechanism and a liquid dispensing mechanism at least portion of each disposed in the paper towel advancing and wetting portion. The paper towel advancing mechanism may be configured to receive sheet product of the paper towel roll and advance a portion of the sheet product of the paper towel roll. The liquid dispensing mechanism may be configured to selectively wet the portion of the sheet product of the paper towel roll as the paper towel advancing mechanism advances the portion of the sheet product of the paper roll.