The Advantage Comfort Male Urinal System is a urinal with collection bag designed for use by individuals with mobility disabilities, severe physical disabilities, or spinal cord injury. The system includes a plastic urinal with a drainage tube leading to a two-liter collection bag. It can be used in a bed or wheelchair. A foam ring around the opening of the urinal provides comfort when the urinal is positioned and reduces the risk of skin breakdown associated with a urinal that is left in place for any length of time. The foam is made of closed-cell, non-absorbent polyethylene, which is durable and easy to clean. Urine rapidly drains from the urinal, through the tube, into the collection bag, leaving the urinal empty and ready for the next use. A release valve in the urinal prevents leakage while allowing release and disposal of liquid. An anti-reflux valve in the collection bag prevents liquid from escaping the bag and re-entering the tube. OPTIONS: Privacy bag to keep unit discreet and private.