These waterproof sheets add a protective layer on the bed to keep moisture from penetrating the mattress. They're excellent to use on children’s beds, cribs, changing tables or for those suffering from incontinence. You can even use them to protect your furniture from pet accidents! The soft cotton flannel fabric feels comfortable against the skin while the waterproof inner layer protects against leaks. The inner layer is made from synthetic rubber so it won’t aggravate your allergies. We offer 2-layer material and 3-layer material options.