In general, two types of sitting and squatting toilets are used by people in the world, each of which has its own advantages and disadvantages from an environmental and health point of view. So far, no study has been done to compare these two types of toilets, precisely. Therefore, the precise comparison of these two types of toilets based on a simple literature review was the main purpose of this study. For this purpose, the amount of water consumption, toilet paper consumption, related diseases, ease of cleaning, odor problem, and the flexibility to equip with treatment and reuse systems in both types of toilets was compared. Squatting toilets is a better option in terms of water consumption, toilet paper consumption, ease of cleaning, and diseases related to body posture. In the case of infectious diseases, the sitting toilet has better conditions and in terms of flexibility to install the treatment and reuse systems, the conditions of both were almost similar. The odor problem in the sitting toilet is less than the squatting toilet. Since the advantages and disadvantages of both types of toilets are also complementary, the best option is to install both toilets together.