Which of the following is an example of a soiled item?

A soiled item is defined as any object that has been contaminated or is dirty and needs to be cleaned or sanitized before it can be safely used again. In this context, a used towel that has not been laundered fits this definition perfectly. It likely contains bacteria, germs, or other contaminants from its previous use, making it unsafe for further use until it has been properly cleaned.

Cleansing wipes, while they are designed to clean surfaces, are not soiled items themselves as they are intended for cleaning, not a result of contamination. Newly purchased products are also free from contamination, given that they haven't been used yet. A sanitized tool is one that has already been cleaned and disinfected, thus making it safe and not soiled. Therefore, the used towel stands out as the only option that requires attention before it can return to being hygienically acceptable.