Abstract: A portable privacy closet which may be selectively moved from a raised to a lowered position such that when the closet is in the raised position it provides a private area for use as a changing room or for housing a toilet facility, and when in the lowered position, the closet provides a weathertight storage area. The portable privacy closet includes a base having a pair of parallel spaced apart sidewalls, a rear wall, a bottom wall and a front wall which includes a door which seals to the front wall when in the closed position. A top portion telescopically engages the base and includes a pair of parallel spaced apart sidewalls, a rear wall and a front wall formed with an access opening, selectively closed by either a curtain or a door.