A bed sheet is a rectangular piece of cloth used as bedding, being placed immediately below or above bed occupants. Bed sheets can generally be divided into two categories: "top" and "bottom" sheets.

A bottom sheet is laid above the mattress and bed occupants lie on it. It may be either a flat sheet (extra fabric is usually tucked under the mattress), or a fitted sheet, which is sewn in a pocket-like shape to go down over the corners of the mattress, and has an elastic band around the edges of the sheet to prevent the sheet from slipping.

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However, a top sheet has its own advantages. First, a tucked-in top sheet can provide a comfortable feeling of snugness that duvets cannot, as duvets are not usually large enough to tuck under the mattress.

Second, top sheets allow a wider range of blanket choices besides duvets, such as quilts. That said, top sheets are widely regarded as useless and unnecessary. Other forms of cozy covers are largely preferred.