Abstract: A cushioned liner that fits inside a bath tub has a back cushion provided by a flexible water bag conforming to the back of the tub and left and right side cushions provided by flexible bags conforming to the left and right sides of the tub, the bags being connected together end to end and across the bottom of the tub by a bottom portion that conforms to the tub bottom. The insides of the bags are interconnected and all are filled with water through a common filling hose after installing in the tub and before the tub is filled with water for bathing. When the tub is drained, the bags can be drained through one or more drain plugs and openings in the bottom of the liner are provided to permit draining.