Apparatuses of a biodegradable magnetic toilet seat cover and methods for manufacturing the same are provided. In one embodiment, a biodegradable magnetic toilet seat cover includes a bottom layer configured to contact with a toilet seat, where the bottom layer is made to prevent elements on the toilet seat from permeating to a skin of a user, a top layer configured to contact with the user, where the top layer is made to provide a comfortable touch to the skin of the user, and a middle layer configured to hold the bottom layer and the top layer together, where the middle layer is further configured to hold the biodegradable magnetic toilet seat cover to the toilet seat magnetically. The biodegradable magnetic toilet seat cover may additionally or optionally include an anti-splashing flap formed with polyvinyl alcohol or viscose spunlace non-woven film, and where the anti-splashing flap is configured to prevent elements from the toilet to reach the user.