A water mattress lining and sheeting system includes a water impervious liner which forms a compartment for holding a water-filled mattress, and a flat mattress covering. The mattress covering and liner are joined by a zipper at the top perimeter margin of the liner for easy access by a user. Alternatively, the covering may be zipped directly to the water mattress by means of a top perimeter flange integrally coupled to the mattress. For use of the system with a conventional mattress, a zipper track is attached to the perimeter margin of three sides of the mattress. A mattress cover is similarly provided on three sides with a zipper track and a cuff depends from the remaining side for receiving the zipperless side of the mattress.