Abstract: A bag constructed from synthetic plastic material which is impervious to liquid and other human waste has a pouch bonded to an exterior surface. The pouch has a wall remote from the surface of the bag which is constructed from a material which may be permeated by liquid. Liquid absorbing crystals are disposed between the wall and the surface of the bag. A bed pan may be positioned within the bag and the pouch pushed into the well of the bed pan. Human waste may be deposited onto the surface of the bag and the pouch in conventional manner, and thereafter the bag is turned inside-out as it is removed from the bed pan so that the waste remains within the interior of the inverted bag. The entry to the bag may thereafter be tied closed. The bed pan thus remains free of contact with the waste and need not be cleaned.