The present invention discloses a sanitary paper that is designed to be appropriate for dual functions: (1) as a tissue paper for wiping and cleaning by a user, and (2) as a toilet seat-cover. The sanitary paper is a folded continuous sanitary paper strip comprising detachable sections of tissue paper, where some sections are toilet seat-covers which are defined by appropriate transverse seat-cover perforation lines. Various embodiments are described regarding the folding of the sanitary paper strip. A precut bowl flap, in each of the detachable seat-covers, is provided as well. The sanitary paper strip can be made of a single or multi-ply paper. In the preferred embodiment of the present invention, the sanitary paper is made of a duplex paper, where each surface best serves the intended function of that surface. Additionally, the sanitary paper strip can be impregnated with various chemicals.