Abstract: A male urine receptacle is provided that includes a liquid permeable inner layer, a liquid impermeable outer layer and an absorbent core located therebetween. The inner layer, outer layer and absorbent core are assembled together to form a layered assembly, which, when folded into a into a “U” configuration, defines a front portion and a back portion of the receptacle. At least a portion of the side edges between the front portion and the back portion are closed by sealing or otherwise securing together the side edges of the layered assembly. At least one of the closed sides forms an expandable gusset and, preferably, both sides include at least one gusset. A closure mechanism is configured to adjust the open, upper periphery of the receptacle to provide a comfortable fit onto a penis, thus retaining the male urine receptacle on the penis.

Abstract: A male urine receptacle is provided that includes a liquid permeable inner layer, a liquid impermeable outer layer and an absorbent core located therebetween. The inner layer, outer layer and absorbent core are assembled together to form a layered assembly, which, when folded into a into a “U” configuration, defines a front portion and a back portion of the receptacle. At least a portion of the side edges between the front portion and the back portion are closed by sealing or otherwise securing together the side edges of the layered assembly. At least one of the closed sides forms an expandable gusset and, preferably, both sides include at least one gusset. A closure mechanism is configured to adjust the open, upper periphery of the receptacle to provide a comfortable fit onto a penis, thus retaining the male urine receptacle on the penis.