To provide a cover for a lid of a toilet seat which can cover both sides of the lid of the toilet seat, enables a user to use the lid as a back rest when sitting on the toilet seat and using the toilet by opening the lid for the toilet seat, is easily attachable to the lid for the toilet seat and is continuously formed by joining and trimming of a front surface covering section and a rear surface covering section with a trimming band.

The front surface covering section 18 and the rear surface covering section 19 are superposed on each other and the prescribed outer peripheral edges of both the covering sections 18 and 19 are joined by the trimming band 20 and are formed like a bag so as to open the point corresponding to the rear end 21 side of the lid 3 for the toilet seat to open, and the outer peripheral edge exclusive of the prescribed outer peripheral edge of both the covering sections 18 and 19 is continuously trimmed and formed by the trimming band 20.