Abstract: A sanitary toilet seat cover is formed of a nonporous, nondisintegratable material, such as plastic sheet material, for protecting a user from disease-causing micro-organisms. The toilet seat cover of the present invention has integrally formed therewith a protective flap portion which ensures against contact by any part of the anatomy of the user with the inside of the front of either the commode or the toilet seat itself. In accordance with a manufacturing method aspect of the invention, a plurality of toilet seat covers are produced from a continuous sleeve of the nonporous material. After perforation lines are made in the sleeve to facilitate separation of the individual toilet seat covers, as well as removing a blank central portion and producing the protective flap, the continuous sleeve may be folded so that, after rolling, it can be accommodated on the axle of a dispenser having the dimensions of conventional bathroom tissue.