Toilet roll is generally made from new or virgin paper, although some products are made from more sustainable materials such as bamboo fibre or recycled paper.
When toilet roll is made from virgin paper, a combination of softwood and hardwood trees are used. The wood is processed and pulped, before being bleached to remove the colour. Water is mixed in to produce paper stock, and this is pressed and dried to make toilet roll. Toilet roll is designed to decompose easily in drainage systems or septic tanks, which is why paper with shorter fibre is used. The makers of toilet roll aim to find a balance between strength and absorbency, and ease of decomposition once the paper is flushed away. A low grade of paper is typically used to make toilet roll, although some luxury products use mid-grade 2 ply and a light coating of aloe, wax or lotion to reduce roughness.