Abstract: A convertible multi-purpose covering is disclosed being formed of pair of similarly shaped and sized flexible sheets of material having predetermined surfaces and edges positioned in face-to-face relationship at a first location. The sheets are aligned along their edges and connected along the top and side marginal edges leaving the sheets bottom edges open and thereafter turning the connected sheets right-side-out. Insulating filling sufficiently shaped, sized or volumed is inserted through the opening and arranged to evenly fill the space between the connected sheets, with the sheets then being connected along the bottom marginal edges to close the opening forming a comforter body. Two pluralities of fasteners arranged in parallel longitudinal rows are attached to the top surface of the body along the right side edge.