A fitted top sheet for a mattress includes a material blank having a pair of opposed fitted corners formed by at least one pleat on a blank surface of the sheet. A plurality of pleats may be formed in each corner to form a pocket mountable over a bottom corner of a mattress. The bottom edges of the fitted top sheet hang freely below the bottom edge of the mattress without tucking beneath the mattress to allow ample foot room between the top sheet and the mattress for a user's feet while without separating from the mattress during use of the bed.