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Great for kids with bedwetting, incontinent adults, or people with pets, the Waterproof Mattress Pad and Sheet Protector will prevent urine, sweat, and other fluids from soaking into and ruining your mattress. Soft, top layer means you won't sacrifice comfort The top layer of this mattress protector waterproof is made of soft cotton so you can sleep on it comfortably. Under this is the absorbent layer that is capable of containing up to 6 cups of liquid (more than an adult bladder!). On the bottom is a waterproof vinyl layer that ensures your sheets and mattress stay dry. The waterproof vinyl layer is woven into the fabric to make it silent as well as soft.