Abstract: A device which wets in a sanitizing solution and dispenses disposable paper towels. A continuous roll of dry paper towels is inserted into a canister within a larger container. The canister has an opening through which towels exit the canister into the interior of the larger container. External to the canister, but internal to the larger container, are broad, flat belts which engage the towels as they exit the canister and carry the towels through a sanitizing solution to an opening in the larger container. The belts are geared to and driven by a lever external to the larger container. When the lever is pulled, a sanitizing towel is dispensed from the larger container.