Abstract: A beach towel which is selectively convertible to a tote bag or beach bag wherein the towel has upper and lower surface portions having a generally annularly oriented pull cord substantially confined therebetween but extending outwardly on opposite sides of the towel so that as the outwardly extending portions of the pull cord are raised, the central portion of the towel surrounded by the pull cord will form a carrying pouch having an opening which is closed by the pull cord. In one embodiment of the invention, the upper surface of the beach towel may also be provided with indicia which is simulative of the face of a sun dial whereby a person or a separate shoulder strap associated with the beach towel may be utilized as the gnomon of the sun dial to indicate approximate time of day when the beach towel is properly oriented.