Abstract: A bag adapted to receive and contain merchandise through a side opening, made from a sheet of flaccid material folded along a fold line to provide two side by side overlapping wall panels, the wall panels joined together along two spaced apart pairs of side edges and another pair of side edges, unattached to one another forming an opening in the bag and the fold line disposed inwardly between the wall panels to form a gusset with a part of the wall panels. A portion of the wall panels and the gusset protrude beyond a terminal free edge of one of the joined together pair of side edges to form a handle portion integral with the balance of the bag.