Toilet paper is made from virgin wood fibers or from a combination of recycled paper pulp mixed in water with chemical sulfates to help it break down, starches that create wet strength and chemicals to make it white.Virgin fiber toilet paper is made using softwood and hardwood trees. Softwood trees are Southern pines and Douglas. These have long fibers that give the paper strength. Hardwood trees like maple and oak have shorter fibers that make the paper soft. Virgin fiber toilet paper is made with a combination of approximately 70% hardwood and 30% softwood.Water and chemicals break down the trees into usable fiber. Bleaches are used to whiten the toilet paper.