Abstract: A waste handling and bagging unit (10) that is comprised of a mitt (12) having an upper layer (14), a lower layer (36) and a hand opening (64). Either a single bag (70) or a plurality of nested bags (70) encompass the mitt (12) and are attached to the mitt by at least one grommet assembly (112,128) that is located adjacent to the hand opening (64) on the mitt (12). The waste handling and bagging unit (10) allows a person to quickly, easily and hygienically grasp waste material, such as fecal matter from a pet, and then to enclose the waste material within one of the bags (70) for disposal. When a single bag (70) is utilized, a person will manually place a new bag on the mitt (12) for each instance of waste removal. The nested bags (70) allow a person to repeatably gasp and dispose multiple instances of waste material without having to manually put a new replacement bag (70) on the mitt (12).