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 public toilet, restroom, public bathroom or washroom is a room or small building with toilets and sinks for use by the general public. The facilities are available to customers, travelers, employees of a business, school pupils or prisoners and are commonly separated into male and female toilets, although some are unisex, especially for small or single-occupancy public toilets, public toilets are sometimes accessible to people with disabilities. Depending on the culture, there may be varying degrees of separation between males and females and different levels of privacy. Typically, the entire room, or a stall or cubicle containing a toilet, is lockable. Urinals, if present in a male toilet, are typically mounted on a wall with or without a divider between them. Local authorities or commercial businesses may provide public toilet facilities. Some are unattended while others are staffed by an attendant. In many cultures, it is customary to tip the attendant, especially if they provide a specific service, such as might be the case at upscale nightclubs or restaurants.