The Elite mattress protector provides all of the health benefits of the Premium mattress cover with the added durability of double-sided, reversible terry towelling. Between the two soft layers of terry, lies Protect-A-Bed's® Miracle Membrane® which allows heat and moisture to transfer out of the mattress and keeps liquids from seeping in. Miracle Membrane® makes for a 100% waterproof mattress cover, providing the ultimate in liquid and stain mattress protection. Miracle Membrane is also an excellent barrier to allergens and dust mites. You'll rest easy knowing you have a healthy sleep environment while extending the life of your mattress. This fitted sheet style mattress cover ensures a snug fit on any mattress while allowing easy removal and re-use.