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A toilet seat cover or toilet sheet is a disposable piece of paper shaped like the toilet seat itself that can be placed on the seat by its user. Its purpose is to protect the toilet's user from germs that may be resting on the seat by creating a protective barrier.

The first known patented model of the toilet seat cover dispenser dates back to 1942 and was invented by J.C. Thomasa. The photo of the "Germ Free Toilet Seat Covers Dispenser" is one of the original Thomasa Seat Cover Dispensers and is on display at the DFW Elite Museum of Haltom City, Texas. Invented and patented by: J.C. Thomasa.
Seat cover dispenser (Patent No. 2,299,940) Oct. 27, 1942. Seat cover package (Patent No. 2,320,955) June 1, 1943.

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