Abstract: A sanitary toilet seat is provided which has an integral toilet seat covering material dispenser and disposal device. The device moves a predetermined length of sanitary seat covering material from a dispensing port to a disposal port each time a motor is activated. A pressure sensor is provided for resetting the delay timer in response to high pressure and starting the delay timer in response to low pressure. Once the manually adjustable period of delay has expired, a relay activates a motor, which starts the motion of the covering material about the toilet seat. The motor continues until it is deactivated by a micro switch after one full cycle of operation in which a predetermined length of covering material has been dispensed. A deactivation switch is provided to prevent operation when the seat lid is down, preventing the covering material from being dispensed while the toilet is being used as a seat.