A replaceable liner, for a respiratory mask comprising an elastic substantially tubular shaped body dimensioned to stretch around the mask cushion. The liner is made of a knitted fabric in radially-continuous tubular structure that is preferentially formed through a circular knit to create a seamless tube. The ends of the fabric tube may be hemmed, finished with a fabric or elastic welt, or otherwise finished to prevent unraveling of the knit. The seamless tubular body may be knitted from a variety of natural yarns, such as wool or cotton, or from synthetic yarns, such as nylon, polyester, spandex, or elastic, to achieve a balance of comfort and wicking of skin oils and moisture, while maintaining sufficient radial elasticity to stretch around the respiratory mask. The fabric may be treated with antimicrobial coatings to provide protection against bacteria, fungus and reduce propensity of odors/stains.