Abstract: A liner for a waste receptacle comprises a first wall, a second wall, at least one draw tape hem, at least one draw tape and at least one adhesive strip. The second wall is an extension of the first wall and is laid adjacent the first wall. The draw tape hem is an extension of at least a portion of the free ends of the walls and has the draw tape laid adjacent the terminal end of those free ends. The terminal end of the free ends are folded over the draw tape and joined to the inside surface of the walls. The first wall and the second wall may be joined together along the terminal side edges or may be seamless. The adhesive strip is applied to an exterior surface of the draw tape hem and is provided with a removable protective cover.