A sanitary disposal box for pets such as dogs or cats and including a base with sloping surfaces toward a central hole where refuse is removed to be deposited in a movable pan underneath the base. Walls enclose the base except for an entrance gate where the pet can move in and out of the box. The base is mounted on two angle irons which maintain the base about four inches above a supporting floor, and the pan is positioned between the angle irons for easy removal.