Abstract: A fitted sheet is provided for use with a mattress having a top panel dimensioned to overlie the top surface of the mattress and side and end panels which extend downwardly along the sides and ends of the mattress. A first bottom panel extends under the bottom surface of the mattress and is fixedly secured to the side and top panels so that a portion of one end of the mattress is sandwiched in between the bottom panel and the top panel. Similarly, a second bottom panel extends along the bottom of the mattress adjacent the opposite end of the mattress. Unlike the first bottom panel, the second bottom panel is only fixedly secured to one side panel and a portion of one end panel of the fitted sheet. A detachable fastener, such a zipper, is then used to secure the remaining portion of the bottom panel to the opposite side panel so that a portion of the mattress is sandwiched in between the top panel and the second bottom panel while firmly retaining the fitted sheet to the mattress.