Reference: I’laam al-Mu’aasireen bi-Fataawa Ibn ‘Uthaymeen – Page 197
Question: What is the ruling regarding entering the toilet with audio cassettes of Qur.aan recitations on them?
Response: Regarding the audio cassettes which have recitations of the Qur.aan, or ahaadeeth, or general religious advice, then there is no harm in entering the toilet with them. This is because the [contents of the audio] cassettes are not actually written. So if you were to open up the audio cassette, you will not be able to read anything. This is contrary to written text; so it is prohibited for a person to enter the toilet with the Qur.aan, unless he feared it being stolen or the like.