Soft, light-weight male urine receptacle and method of use

A method of making a urine receptacle, comprising the steps of:

• providing a liquid impermeable layer, a liquid permeable layer and an absorbent core suitable for absorbing urine;
• layering the liquid impermeable layer and liquid permeable layer with the absorbent core therebetween to form a layered assembly;
• folding the layered assembly to form a body having a “U” configuration, with the liquid impermeable layer on the outside of the “U” configuration and the liquid permeable layer on the inside of the “U” configuration, the body including a front portion and a back portion;
• forming at least one expandable gusset between said front portion and said back portion;
• wherein at least one expandable gusset is formed by two edges of the layered assembly being joined together and folded inward between the front and back portion at each left and right side of the body;
• and forming a closure mechanism overlaying an upper portion of the body of said urine receptacle, said closure mechanism including a closure strap affixed to one of said back portion or said front portion and extendable across said side of the body to said other one of said back portion or said front portion, said closure strap configured to releasably attach to said other one of said back portion or said front portion, to permit a size adjustment to be made to said upper portion to provide a constrictive force onto a penis of a user in order to retain the urine receptacle on the penis.