Abstract: A vertical holder for perforated paper toweling or other material, having a rectangular back support, base and top rod support, removable large square paper roll rod, having a magnet in its base end, a side support, also used as a grasping area for moving the holder, a tension piece, to aid the separation of sheet material, and non-skid material covering the underneath surface of the base rod support. The holder is mountable vertically or horizontally on a wall, or horizontally underneath a counter or cabinet.