The urinating device (10) consists of two single sheets of paper (19,20) which are joined at their front edge (14) to form a hollow channel (22). The single sheets when in the position required for use have at their upper part (11) a widened entry part (12) which is funnel-shaped leading to a lower part (13) which has an outlet (21). A perforation in the outlet area allows the device to be separated from the next one (10a) when contained in a roll in the toilet area. The upper part has a holder part (18) for holding the device in the required position. Underneath the holder part is a horizontal cut (17) which prevents urine from tracking up to the holder area due to the capillary action of the paper. The sheets of paper can if required be joined at their rear edges and can be impregnated with a water repellant treatment.