Christmas tree disposal bag

A combination disposal bag and underlay for a Christmas tree and the like, comprising:

• flat sheeting material having a centrally located hole therein, said hole dimensioned to accept the trunk of such tree, said material extending outwardly in all directions from said hole a distance slightly greater than the height of such tree and further having fold lines therein to permit said sheeting to be folded in a regular compact flat configuration about the trunk of such tree;
• a drawstring disposed about the periphery of said sheeting material to enable said periphery to be gathered up by pulling on said drawstring;
• and
• an easily removable attached overlay for covering and maintaining said sheeting material as folded in its flat, compact configuration about the trunk of such tree, said overlay having a hole therein coinciding with the hole in said sheeting material contained thereunder;
• whereby said sheeting in its covered state as disposed about the trunk of such tree stows easily and unobtrusively beneath such tree and upon removal of said overlay and unfolding of said sheeting material, allows such tree to be readily disposed of without littering the surroundings .