A "Universal Unit" is disclosed, for use singly or in pairs, to form a bathroom accessory system. The Universal Unit has a back portion with a substantially flat front surface and a rear surface which is adapted for mounting on a wall. The Universal Unit has an upstanding projecting portion extending perpendicularly outward from the front surface. This projecting portion has two lateral and substantially parallel sides with at least one recess in one side for holding a separate accessory. The recess may be round, in which case the accessory may be a toilet tissue spindle, a towel bar or a grab bar, or it may be elongate in which case the accessory may be a shelf, a soap dish, a tumbler holder and/or toothbrush holder. Advantageously, the projecting portion has two recesses, one round and one elongate, so that a single Universal Unit may be manufactured, warehoused, sold and used for all of the above-mentioned purposes. The projecting portion and the back portion may be separate pieces.