disposable fitted sheets and method for making them . the sheets are formed without necessitating prior cutting by folding edges of the material and attaching the folded - over edges along diagonal lines associated with each corner . elastic bands cooperate with each pocket to maintain the fit on the corners of the mattress . the bands are fastened in a stretched condition to the folded - over edges while the sheet is in a flat state . the process of the invention is particularly adapted to continuously forming such sheets which may be formed from a variety of inexpensive materials . sheets of the invention are particularly useful in hospitals and nursing homes where frequent bedding changes may be needed .