Abstract: An apparatus for use in covering relation with the male penis to manage incontinence is disclosed. The apparatus includes a generally tubular sheath adapted for use in covering relation over the user's penis. The sheath includes a tapered end having a tip adapted for connection to a tube to facilitate fluid communication between the sheath interior and a urine collection bag that is preferably secured to the lower portion of the user's leg. The sheath is preferably fabricated from a soft, rubber-like material in a double wall configuration wherein inner and outer layers combine to form an interstitial space. The interstitial space may be filled with a liquid or gel substance for increased comfort. The device is further adapted with projecting flaps and is adapted to be secured by a suitable fastening system, such as a strap or other securing means connected to the flaps.