Appears to be made from the same vinyl as the cheapest shower curtain liners. It tears easily and quickly at the seams when they are stretched when placed on the mattress. Mine broke when I grabbed the end to pull it over my futon. I used tape to mend a tear that started out small but quickly progressed down the zipper. It makes a slight crunching noise when you move across it, but not enough to be annoying and the sheets are slippery unless they're snug. Apparently it will be waterproof. I use this. It does the job. Thank god for the duct tape.
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