Abstract: A dual purpose waste receptacle including a trash container having an open and a closed end and provided with a removable top, having a pair of oppositely disposed swinging doors, releasably covering the open end. The top open end of the container has a transverse divider disposed therein and provided with a pair of spaced vertically extending edges defining an elongated open channel extending the length thereof and facing the open top end of the trash container. The vertically extending divider edges receive a portion of the top of each of two trash can liners in overlapping relationship thereon and frictionally receive a crossbar carried by the removable top to assist in retaining the top and the trash can liners in position. A pair of diametrically disposed handles are carried by the removable top and engage under the overhanging lip exterior surface of the can top.