Abstract: A cushion protection system for incontinent individuals is disclosed, including a moisture impervious flexible base sheet. The sheet includes a raised panel extending about the side edges and projecting above a top seating surface thereof such that moisture is not permitted to seep through the sheet. Attachment provisions allow securement of the base sheet to a seating device. A moisture absorbent pad is provided with fasteners that will facilitate secure yet releasable attachment of the pad to the flexible base sheet. The pad may be provided of washable, reusable material, or may be supplied as disposable units, formed of absorbent material.