Includes 7 liners. Bathroom safety. Never clean a pail again. Convenient: Prevents the commode bucket from getting soiled. Easy To Use: Easy, spill free removal of waste. Equipped with super absorbent powder which soaks up bodily waste within seconds. Includes tie handles for safe and secure disposal. For the road ahead. www.drivemedical.com. FSA Feds: Flexible Spending Account. May be eligible for flexible spending account reimbursement. Made in China.