A waterless-toilet liner has a seat panel adapted to lie atop a waterless-toilet seat and formed with a central hole of a size and shape generally corresponding to a size and shape of the hole of the seat, and a bag having an upper rim secured to the seat panel around the hole therein. This liner is made by first advancing a foil tube to a first work station and forming a cross-seam and cut in the foil tube-to cut therefrom a bag having an open end. Then the open end of the bag is fitted between a pair of foil sheet. An opening is cut through the foil sheets and open end of the bag and the edges of the bag at the opening and there adjacent are bonded to the foil sheets. Then the foil sheets are cut through or perforated downstream of the bag.