A pressed sanitary tissue receptacle and dispenser comprised of a main body which defines nested inner and outer housing walls. The outer housing wall houses a quantity of liquid which is adapted to initially be isolated from a volume defined by the inner housing wall which houses the dry tissue. In one embodiment, the inner and outer housing walls are covered on their lower ends by a lower cover, and the upper ends of the inner and outer housing walls are covered on their upper ends by an upper cover. The upper cover may be a foil sheet. The liquid is permitted to enter the volume defined by the inner housing wall and become absorbed by the tissue upon the exertion of force on the upper cover, which causes the tissue to press against and deflect the lower cover in such a manner as to cause the lower cover to dislodge from sealing engagement with the inner cylinder.