Abstract: The present invention generally discloses an apparatus for absorbing the impact of a stream of liquid entering a body of liquid so as to minimize splash. More particularly, the present invention discloses such an apparatus that may be used advantageously within a standard commode bowl to minimize or eliminate the amount of splash caused by a stream of urine impacting the body of water contained within the commode bowl. Preferably, such an apparatus is capable of floating substantially upon the surface of the body of water within the commode bowl prior to and during use, easy to use, inexpensive to manufacturer, sanitary, and easily disposable after use by flushing the commode.