A paper towel is an absorbent, disposable towel made from paper. In Britain, paper towels for kitchen use are also known as kitchen rolls, kitchen paper, or kitchen towels. For home use, paper towels are usually sold in a roll of perforated sheets, but some are sold in stacks of pre-cut and pre-folded layers for use in paper-towel dispensers. Unlike cloth towels, paper towels are disposable and intended to be used only once. Paper towels absorb water because they are loosely woven, which enables water to travel between the fibers, even against gravity. They have similar purposes to conventional towels, such as drying hands, wiping windows and other surfaces, dusting, and cleaning up spills. Paper towel dispensers are commonly used in toilet facilities shared by many people, as they are often considered more hygienic than hot-air hand dryers or shared cloth towels.

A disposable is a product designed for a single use after which it is recycled or is disposed as solid waste. The term is also sometimes used for products that may last several months to distinguish from similar products that last indefinitely. The word "disposables" is not to be confused with the word "consumables", which is widely used in the mechanical world. For example, welders consider welding rods, tips, nozzles, gas, etc. to be "consumables", as they last only a certain amount of time before needing to be replaced. Consumables are needed for a process to take place, such as inks for printing and welding rods for welding, while disposable products are items that can be discarded after they become damaged or are no longer useful.