A multi-use bathing implement (10, 10a, 10b, 10c, 58) for use in cleansing and exfoliating skin and as a toy, a holder of soap or like products, and a decoration. The bathing implement (10, 10a, 10b, 10c, 58) includes a toroidal sponge component (14) and can also have a removable attachment component (26, 30). The donut-shaped sponge component (14) is preferably made of mesh sponge material and is concentrically disposed about an inner ring-shaped component (16, 16a, 16c, 64) defining a central opening (12, 62) in which the attachment component (26, 30) can be removably secured. The inner ring-shaped component (16, 16a, 16c, 64) provides a ready gripping area which can be held for manipulating the bathing implement (10, 10a, 10b, 10c, 58). The attachment component (26, 30) can be, for instance, a toy, a solid soap product, a container of a bath/cosmetic product or the like, a mesh netting pocket, or a knob-shaped hanging device (44, 46, 48, 50, 52, 54, 56) having a suction cup (66). In addition, the implement (10) can have a drawstring (24) for converting the toroid shape sponge into a ball shaped sponge.