Abstract: A toilet seat with a replaceable cover that may be placed on currently used toilet bowls in the usual fashion, whose outer form corresponds to that of toilet seats currently in use, and which consists of three parts: a base, attached to the bowl in the usual fashion, with an upper surface that includes depressions sunk to at most half its thickness; a counterpart, which is placed on top of the base and which includes projections that are inserted into the depressions in the base; and layers of sheeting attached to the counterpart with tabs used for tearing them off the stack.