as a distal edge 35 b generally the dimensions of top panel 24 are selected so as to be sufficient to be disposed over and to cover the top surface of a mattress not shown and the dimensions of side panels 28 30 and end panels 32 34 are selected to be sufficient to cover the sidewalls and endwalls respectively of the mattress but they also extend a sufficient distance from the peripheral edge 26 of top panel 24 so as to cover at least a portion of the bottom surface of the mattress as well in general no matter what absolute dimensions are chosen for the side and end panels such dimensions will depend upon the design configuration thickness and contours of the mattress on which the fitted bed sheet of the invention is to be used opposed side panels 28 30 will have a dimension l that will correspond substantially to the length dimension of the mattress while opposed end panels 32 34 will have a dimension w that will correspond substantially to the width dimension of the mattress thus opposed side panels 28 30 will be substantially congruent and similarly opposed end panels 32 34 will also be substantially congruent referring now to fig4 in addition to the aforementioned fig1 3 and 8 the adjacent side edges 35 a of side and end panels 28 30 32 34 are then brought together as indicated by the arrows a in fig3 and are joined two by two step 102 in fig8 to form corner seams 36 38 40 42 respectively thus resulting in a bed sheet 44 preferably a five thread.