Abstract: A combined portable toilet seat and carrying bag includes a foldable toilet seat that has first and second coextensively shaped sections pivotally connected to each other. Each section has an arcuate shape provided with offset proximal and distal ends. The sections form a U-shape when adapted to the unfolded position. The sections are hingedly coupled at their proximal ends. A mechanism is included for storing a predetermined quantity of sanitary sheaths in such a manner that the user can quickly extract one of the sheaths and pull the sheath across entire surface areas of the first and second sections when the toilet seat is biased to an unfolded position. The sanitary sheath storing mechanism is permanently secured to one section. A carrying bag has a handle and a zipper attached thereto for securely receiving and transporting the toilet seat.