Absolutely NOT waterproof! I put this on top of a memory foam mattress, put a regular mattress topper on top and then sheets. I have NEVER washed, dried or bleach wiped the case - it was never necessary. And so the very first time my son "made the bed" he went straight through EVERYTHING and wet the mattress. I couldn't be more disappointed or upset with this cover. I read other reviews before purchasing and made sure I did NOTHING to make this product fail, but it failed miserably. If you need a case for dust or light liquids/accidental spills, that's fine. If you want a true waterproof case, save yourself the headache and buy something else!
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