A layered mattress protector and sheet, comprising: a bottom fitted portion at least three fitted sheet layers, each fitted sheet layer having a top side, bottom side, right side and left side and an upper portion and lower portion a waterproof coating on the lower portion of each of the at least three fitted sheet layers wherein the at least three fitted sheet layers are stitched along the right side and left side to the bottom fitted portion and the top side and bottom side are unstitched and wherein each of the at least three fitted sheet layers has at least one perforation that is at least substantially parallel to the right side and left side in each of at least three fitted sheet layers.
