Abstract: A removably attachable flat sheet-skirting combination is disclosed for use on conventional beds and waterbeds, which makes it possible for such skirting to be quickly and easily attached to and/or removed from a flat sheet without having to wrestle with a mattress on a conventional bed or a water-filled bladder on a waterbed, comprising a flat sheeting material having a first fastening material attached to a surface thereof at its periphery and such flat sheeting being preferably substantially permanently juxtaposed between a box-spring and a mattress, and further comprising a skirting material of continuous length or discontinuous lengths having a second fastening material attached to a surface thereof at its periphery, whereby upon alignment of such skirting material to such flat sheeting material at such peripheries, the first and second fastening materials are positioned for adhering interaction to attach such skirting material onto said flat sheeting material, and whereby upon pulling or tugging of such