Separable moisture proof sheet

A separable and moisture proof bottom sheet for covering and protecting a mattress, said sheet comprising an upper panel and a lower panel, said lower panel being configured to cover the top of the mattress and including means to releasably anchor the lower panel of the sheet to the mattress independently of the upper panel, said means comprising parallel edges that extend underneath longitudinal edges of the mattress and an elastic strap attached to and extending between a mid portion of the edges, the upper panel covering the top of the lower panel in use and including a soft fabric upper surface for the comfort of the user and a moisture proof element to protect the lower panel and the mattress, and means for selectively separating the upper panel from the lower panel and connecting the upper panel to the lower panel without disturbing the lower panel, whereby the moisture proof upper panel of the bottom sheet can be separated from the lower panel of the sheet to clean the upper panel when soiled and a clean upper panel can be connected in covering relation to the lower panel to protect the lower panel and the mattress in use.