The entire skirt, even the part that goes under the mattress, is made of the same material. I was so happy to see that. I hate those with thin material under the mattress as they tend to tear and don't wash well. It looks great and I would buy it again. I have the white one and am very happy with it. I wanted my bedding to look expensive and classy and this is the perfect complement to my bedding set. It doesn't look or feel cheap. A very happy buyer.
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