Abstract: A towel to tote bag convertible article is disclosed that comprises a towel, preferably a sports towel, having a first end region, a second end region and an intermediate region between the first and second end regions. A pocket provided at and across the first end region, has an opening facing the second end region and is sized to receive and contain the second end region and the intermediate region, the pocket being configured for being turned inside out to form a tote bag containing the second end region and the intermediate region. A zipper is provided for enabling the closing of the pocket opening before and after the pocket is turned inside out. A decorative or waterproof lining may be attached to the pocket to form the outside of the tote bag when the pocket is turned inside out. A tote bag carrying strap is installed inside the pocket. A method of making the convertible article is also disclosed.