All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger.
There is no evidence that indicates that it is prohibited to enter the toilet having a CD on which the Quran is recorded. That is because the Quran in this state is not an apparent text which could be seen. The same ruling is applied to the tape.
The Permanent Committee for Scientific researches and Ifta’ gave a Fatwa that it is disliked to enter the toilet with a tape on which the Quran is recorded unless there is a necessity. The same ruling applies to the CD.
Allaah Knows best.