Abstract: A portable toilet (12) is provided having a bowl (14), a seat (16), legs (20), and wheels (28) mounted to the legs (20). The legs (20) are spaced apart and telescopically extensible to allow positioning of the bowl (14) above a conventional building toilet (60). The bowl (14) has a lower end (48) defined by sections (50) which pivot to open the bowl (14) and allow the contents to spill therefrom into the conventional toilet (60). A liner (34) fits in the bowl (14) and is held in place by the seat (16). The bowl (14) is placed over the conventional building toilet (60), the lower end (48) of the bowl is opened, the seat (16) is raised, and then the liner (34) and its contents fall through the open lower end (48) of the bowl (14) and into the conventional toilet (60).