Abstract: Apparatus for supplying a toilet seat with fresh and sanitary cover material and taking up the used material. The cover material is folded lengthwise and is dispensed from a supply reel to one terminus of the seat. The material encircles the body of the seat and a take-up reel at the other terminus of the seat takes up the used material and at the same time pulls in fresh material. Both termini of the seat are attached to and spaced from the toilet bowl. The seat is provided with a slot to guide the material which is provided with beads along its edges to ride within the slots.