Abstract: A unique tapered and expanding sectional liner that allows the liner to fit different size bags, with each section having its own attachment means is provided. The interchangeable liner includes a liner body having a closed bottom and an open top end for receiving items inside. In one embodiment, the liner body comprises three sections: a top section, a middle section, and a bottom section. Each time a section of the liner body is folded over, the resulting size of the liner decreases, allowing it to be used in smaller and smaller bags.