Abstract: A bed sheet assembly includes a first panel has a left edge, a right edge, a bottom edge and a top edge. The first panel has a first section thereof removed and extending inward from the left edge and upwardly from the bottom edge. A first inner edge is defined extending upwardly from the bottom edge and positioned opposite of the right edge. A second panel has a left edge, a right edge, a bottom edge and a top edge. The second panel has a second section thereof removed and extending inward from right edge and upwardly from the bottom edge of the second panel. A second inner edge is defined extending upwardly from the bottom edge of the second panel. The second inner edge is positioned opposite of the left edge of the second panel. The first and second inner edges is joined together to form a unitary structure.