Biodegradable and flushable bag is specially formulated to have appropriate water resistance and disintegration. It can be used to collect the dog pooh with certain water content without dissolution or break. Once the collection bag contacts plenty of water when discarded into a toilet, it will soften or disintegrate rapidly, and then be flushed into the sewer successfully and biodegraded completely into carbon dioxide and water in the septic tank. It will not do any harm to human being and environment.