To prevent a mat from shifting even after a long period of time, and prevent a gap from occurring between a toilet and the mat by a method wherein a neck part is formed by cutting off one end part of the mat, and the neck part is tightly joined to the periphery of the leg part of the toilet by at least one part of the periphery of the neck part.

In a mat 3, its one end is cut off, and a neck part 5 is formed, and on both sides of the neck part 5, shoulder parts 3a, 3a are formed. Around the neck part 5, a collar part 10 as a tightening part which closely joins the mat 3 to the leg part of a toilet, is formed, and the collar part 10 is formed in such a manner that a V-shaped elastic plate wherein the elastic force works inward, may join to the periphery of the neck part 5. The elastic plates are formed of materials such as paper, metal, plastic, and shape memory alloys, and the mat 3 is formed of materials such as a paper, a fabric and sponge for sanitary napkins, paper diapers or the like. Therefore, the mat 3 can closely joined to the periphery of the leg part of the toilet, and a floor surface of the toilet can be effectively prevented from being soiled.