Abstract: A portable toilet that can be used as a stand alone device or in conjunction with existing toilet facilities. A substantially rectangular seat housing is provided with a pivotally mounted cover member that also acts as a back rest preventing the user, typically a small child, to come in contact with the fixture. A cooperatively positioned opening receives a flanged tubular member trapping a bag for receiving a user's excrements. A pivotally mounted ring secures the tubular member in place. Two pivotally mounted leg assemblies extend outwardly and can be selectively distended 180 degrees resting on the rim of the toilet furniture. When folded inwardly, the leg assemblies are kept in place with a pressure sensitive lock assembly such as hook and loop-type fasteners.