This is a well-constructed flannel covered rubber sheeting used to protect baby's mattress. I have purchased this type of product before, and can assure it is of good quality. I plan to double-layer sheets and blankets under rubber sheeting to make middle of the night changes easier. My main regret is that I paid too much for it, and had planned to cut it in half to get more bang for my buck! I've found this type of item for half the cost elsewhere. But the fact that it is American reassured me. Please note also that in the past it was available by the yard at fabric stores.