The present invention relates to a disposable tissue structure which includes an upper unit having a plurality of compressed tissue storing units, each compressed tissue storing unit having a lower opened side and an upper closed side and being hollow and upwardly protruded from an upper surface of the upper unit for storing a compressed tissue therein which is compressed using a non-woven fabric, pulp or the like and is formed in a certain shape, so that the compressed tissue is changed to a disposable wet tissue when a certain liquid is absorbed to the compressed tissue, a middle unit which is sealingly adhered to a lower surface of the upper unit and has a certain thickness and tearing strength, the middle unit being forked in a flat plate shape, and a lower unit which is sealingly adhered to a lower surface of the middle unit and has a plurality of liquid storing units which are formed in the same construction as the inverted upper unit, the liquid storing unit having an opened upper side and closed lower side and being hollow and downwardly protruded from a lower surface of the lower unit for thereby storing a liquid having a certain function.