A dish drying rack and tray assembly is provided to include paper towel supports that fit onto the tray and onto which a roll of paper towels can be secured by means of a rod that passes through the paper towels with pins at either end where the pins can be placed into channels of the paper towel supports in a position either horizontal with respect to a user or in a vertical position with respect to the user to allow the user by means of sliding one of the pins into an inner channel of the paper towel supports thereby allowing a user to hand a plastic bag onto hooks of the paper towel supports and where the dish rack also includes swinging rods for the placement of dish towels or rubber gloves after use.