The pliable sheet has opposite faces 105, 106, each having a water impermeable surface 118, 120 and a water permeable surface 116, 121. Each of these water impermeable surfaces 118, 120 has an opposing water permeable surface 116, 121 on the opposite face 105, 106, and vice versa. The sheet may be formed of layers of water permeable or impermeable material. The water permeable surface 116, 121 may be absorbent or a towel. The waterproof surfaces 118, 120 and water permeable surfaces 116, 121 may have distinguishing identifying characteristics, possibly visual or textural. The sheet may be used to dry a bedridden person while keeping liquid off of the bed and caregiver and may be used in bathing a person. The sheet may be manufactured by joining a free edge of each of two waterproofed back towels facing opposite directions. A method of using the sheet may involve having the sheet folded on a bed with each water permeable surface 116, 121 facing upwards.
