A male urinary incontinence device comprises a cylindrical sheath with an open first end to receive the penis and a tubular connector at a second end for discharge of collected urine, the sheath having a longitudinal opening along at least one side to allow ready placement of the penis therein. A viscous gel strip is applied to the upper inner circumference of the sheath and an elastic strap is applied to the upper outer circumference of the sheath the gel strip and strap acting cooperatively to retain the sheath on the penis and to render the sheath leak proof in use. The sheath also includes a connector assembly for attachment of tubing and a urine collection vessel. Placement of the device may also include a mounting ring and a strap assembly.