Abstract: An improved bag construction comprising a bag formed from a single piece of material in sleeve form, having a single generally vertically extending seam securing generally vertically extending abutting edges of the bag, a closed bottom section with horizontal edges stitched together and gusset members formed on opposite ends of the bottom section by stitching extending transversely to the stitches of the horizontal edges. The bag being inverted so that all seams appear in the interior thereof. The bag also comprising a handle assembly formed from a single piece strap with superimposed ends stitched to each other to provide an endless elongate closed loop having a pair of spaced apart loop ends, which constitute a first set of handles for the bag, and a second set of handles of inverted U-shape configuration with downwardly directed ends adhered to the closed loop intermediate the loop ends thereof.