Abstract: A sanitary cover for toilet seats comprises a generally flat ended oval envelope of thin flexible material with a central oval opening conforming to the generally oval outline and central opening of a toilet seat shape and has an opening at the flat end portion thereof. The envelope is slidably received on and substantially surrounds the toilet seat with the central opening of the cover disposed at the center of the toilet seat opening in the installed position. The open end of the envelope is cut to define a pair of pull tabs at opposite sides of the envelope for pulling the envelope onto the toilet seat. A small pouch at the front end of the envelope receives and contains the envelope in a rolled or folded condition. The pouch may also be used to slidably pull the envelope off the toilet seat. Alternatively, the central opening may have a reinforcing facing around the edge thereof.