Keep your furry friend comfortable and clean with Top Paw Disposable Dog Diapers. This pack includes 27-29 diapers in size small (16-22" waist) and is perfect for dog owners who want a convenient and hassle-free solution to their pet's needs. Made of high-quality cotton material, these diapers are soft, absorbent, and suitable for both male and female dogs. This was an online merchant return. The diapers in the package are still clean, tight and unopened. I counted 27-29 without taking the diapers out of the package. (I'd never get them all back inside) Proceeds benefit the local animal shelter.