Water soluble collection bag and method of use

A pet waste collection bag, comprising:

• a front panel, rear panel, right side, left side, a top end and a bottom end;
• where said front panel and rear panel are sealed along the right side, left side and bottom end of the bag;
• and
• wherein the front panel has a first selectively covered opening;
• and wherein the first selectively covered opening is discrete from the top end;
• wherein said first selectively covered opening further comprises an area defined by a line of perforations along its perimeter;
• wherein said first selectively covered opening is located on the right side of the bag;
• wherein a second selectively covered opening is located on the left side of the bag, where said second selectively covered opening further comprises an area defined by a line of perforations along its perimeter;
• and
• wherein said line of perforations defining said selectively covered openings are comprised of a series of punctures that extend through the front panel and rear panel.