5 ply premier underlay designed for moderate to high absorbency needs and is ideal for surface protection requirements. These underlays offer a highly absorbent material that holds moisture away from skin. The absorbent layer contains different plies of tissue paper to assure high absorbency. The underlays absorb urine and other body fluids while keeping the top layer dry. This keeps the users skin free from urine, body fluids and excremental material. The bottom sheet is completely impermeable and prevents side leakage.