A disposable cover for seats, which may comprise a bag for enveloping a seat back. The bag may comprise two layers including an outer liquid absorbent material and an inner water impermeable layer. An opening permits air to escape when the cover is being installed over a seat back. The cover may have an element for gathering the same about the seat back. The cover may include leg covers in the form of tabs which project from the cover to extend over the seat where a person's legs would contact the seat.