Abstract: A liner system for a bathing enclosure includes at least one wall portion configured to be received on a wall of a bathing enclosure and to hold water in a bathing space bounded by the bathing enclosure. The at least one wall portion has a top edge and a bottom edge. The at least one wall portion includes a wall pattern and a border pattern with the border pattern including a first plurality of images having a first appearance. The wall pattern extends to the border pattern and toward the bottom edge. The border pattern has a second plurality of images including a second appearance with the border pattern extending to the top edge.