Abstract: This towel dispenser (10) comprises a housing (12) partially closed by a façade (20) defining an opening (22). The dispenser (10) further comprises a holder (30) inserted in the housing (12), this holder (30) having a substantially planar base (32) and, protruding from the base (32), at least one wall (34, 36) substantially perpendicular to the base (32). The base (32) and the or each wall (34, 36) together defining a parallelepiped cavity (38), the cavity (38) emerging outside the holder (30) through a first window arranged in a first face (56) of the parallelepiped orthogonal to the base (32) and through a second window (62) arranged in a second face (58) of the parallelepiped opposite the base (32). The holder (30) can be positioned inside the housing (12) in a first position, in which the first window faces the opening (22), and in a second position, in which the second window (62) faces the opening (22).