Toilet activity, which is done every day attended with the physiological phenomenon of "excretion", has high necessity in the activities of daily living (ADL). We analyzed it in terms of "sense", and describe how to guide a person who has difficulty in this activity, with some specific approaches. It is important to carry out all of the activities of daily living not only in the rehabilitation room but also in a practical environment, and we need to take it into consideration in the physical therapy.