Pembrokeshire CC is shutting many of its public WCs because it cannot afford the estimated£1m necessary to upgrade all of them to meet the needs of disabled people.
Neighbouring Carmarthenshire CC is also looking at a rationalisation of its toilets which is almost certain to mean some will be shut.
A spokesman for Pembrokeshire CC said: 'We have to apply the Disability Discrimination Act which means we have to put disabled access in all out toilets. Unfortunately we do not have the means to implement it for all our toilets so we are looking to prioritise resources.'
Peter Heard, chairman of Tourism and South West Wales, said: 'There's no point in making improvements to the quality of hotels and self-catering businesses if you don't raise the standards of infrastructure support at the same time.'