A disposable toilet seat cover/sanitizer includes a base layer and a barrier layer adjacent thereto, the disposable toilet seat cover/sanitizer having at least at least one portion thereof treated with a detergent and/or a disinfectant, the at least one treated portion is generally centrally arranged and is surrounded by a non-treated portion, the treated and non-treated portions are delimited by a perforation, the treated portion being detachable from the disposable toilet seat cover/sanitizer, thereby creating a central opening in the untreated portion. A method is also provided for preparing a toilet seat cover/sanitizer, the method includes: providing a substrate or base layer; treating, at least partially, the substrate with a detergent and/or a disinfectant; applying a barrier layer to a side of the base layer opposite to the side that was treated with the detergent and/or disinfectant; providing perforations around the treated portion, thereby defining a boundary between the seat cover portion the sanitizing portion; and packaging the cover/sanitizer.