Abstract: A reversible skirting assembly for attachment to a base structure. The skirting assembly has a reversible main skirting panel and a reversible flap panel. Each panel has two surfaces and the panels extend from opposite edges of an attachment strip so that the first skirting panel surface and the second flap panel surface constitute a common face, and the second skirting panel surface and the first flap panel surface constitute a common face. The attachment strip has adhering means affixed to opposite sides and the adhering means are adapted to matingly engage an adhering element affixed to the base structure.