Abstract: A cubic bag structure provided with a "wrap-around" handle panel construction which is sealed entirely about the periphery of the upper portion of the cubic bag in its squared and filled condition. The handle panel is heat sealed to the outer portion of the front and rear panels of the bag along the upper edges thereof and includes an intermediate portion which is juxtaposed in nesting relation with the top gusset of the bag. In the handle, panel adjacent the front and rear wall panels at the upper edges thereof, a pair of symmetrical oval hand holes are formed. The handle panel may be grasped and distended through the holes to enable a consumer to carry the filled cubic bag. The strap or carrying handle of the new bag includes a tucked-in portion sealed to the side walls of the filled bag in the area of the folded and tucked gusset, as well as in the area of the front and rear panels, thereby providing a distribution of stress completely around the upper portions of the bag when it is lifted.