To provide a toilet seat sheet capable of preventing buttocks from contacting a toilet seat irrespective of physique of a person on the toilet seat.

The toilet seat sheet has a ring shape over almost all the circumference of the toilet seat. A plurality of slits 11 and 12 are provided at an inner edge 1a corresponding to the inner circumferential side of the toilet seat and an outer edge 1b corresponding to the outer circumferential side thereof, respectively. A second slit 13 is provided over the inner edge 1a and the outer edge 1b. Part pieces 1c between the slits 11 and 11 are pressed to the inner circumferential part of the toilet seat and part pieces 1d between the slits 12 and 12 are pressed to the outer circumferential part of the toilet seat, so that the toilet seat sheet can be put over the inner circumferential part and outer circumferential part on the upper surface side of the toilet seat.