Abstract: A cover for a toilet seat comprising a cover main body and a retainer for attaching the cover main body to the toilet seat. The cover main body is in the form of a short tube of stretchable fabric and has an elastic member attached to the peripheral edge of each open end of the tube. The retainer is a ring having a size intermediate between the sizes of the inner and outer peripheries of the toilet seat and is formed in its outer side surface with a groove for fitting therein the elastic member attached to one end of the cover main body. The cover can be attached to and removed from the toilet seat easily and quickly, can be manufactured without necessitating a cumbersome stitching process and is usable for toilet seats of different sizes or shapes freely.