Abstract: A fitted top sheet adapted for use on a mattress having a given width, a given length and a given thickness, the sheet having a width greater then the given mattress width, parallel side edges and a bottom edge, the sheet including an upper portion and a lower portion folded beneath the upper portion, the edges of the lower portion being non-elastically sewn to the side edges of the upper portion to form a pocket, and the bottom edge of the sheet being elastically gathered to a width approximately equal to the given mattress width when in an unstretched condition.