Abstract: A device for collecting urine from an incontinent patient includes two synthetic resin foils having enlarged portions and narrow, neck-like portions projecting therefrom. These foils are registered in superimposed relation and sealed around the enlarged portions and along the edges of the neck-like portions to define a flexible receptacle for urine between the enlarged portions and a duct between the neck-like portions. A one way valve and an external catheter are in fluid connection with one end of the duct and through the duct with the receptacle. The device is attached to the patient's leg and the inner wall of the duct in contact with the user's leg is of smaller width than the outer wall of the duct so that the outer wall is in flaccid, collapsed condition against the inner wall but may flex away from the inner wall to define a passage for urine into the receptacle.