Abstract: A fitted sheet is formed from a sheet of fabric including a generally rectangular main panel. Extending from the main panel at its lower end are two side-extensions and a central-extension between the side-extensions. Each extension is generally rectangular and has two longitudinal edges and one lateral edge. The extensions are spaced apart providing an exposed edge-portion of the lower end of the main panel on either side of the central-extension. A pocket is formed in the fitted sheet by attaching to each longitudinal edge of the central-extension an adjacent edge-portion of the main panel and an adjacent longitudinal edge of a side-extension. The sheet is finished by folding each side-extension along a line corresponding to the lower end of the main panel, aligning the lateral edges of the side-extensions with the lateral edge of the central-extension, and stitching the side-extensions to the main panel.