Abstract: The invention relates to an incinerating toilet, having a basic structure (1) accommodating a preferably insulating block (5), which is rotatable in a horizontal plane, and provided with at least one recess (2, 2', 2") in its upper surface, this recess opening out in register with at least one opening (3), capped by a lidded seat ring (4), in the upper surface of the structure. The recess (2, 2', 2") accommodates an outer and an inner receptacle (6, 7) with a space (8) therebetween.