A fitted bed sheet capable of fitting mattresses of multiple lengths is disclosed. The fitted bed sheet has a first section constructed primarily of non-stretch material and a second section sewn to the foot of the first section that is constructed primarily of non-elastic stretch material. The second section stretches to accommodate mattresses of longer lengths thereby eliminating the need to maintain multiple fitted bed sheets. The present invention increases user comfort, can be processed in commercial laundries, reduces the labor of making the bed, is easier to fold, and has a longer useful life than fitted sheets constructed with elastic stretch material. The fitted bed sheet can be washed, ironed, and folded automatically. The present invention may be used in institutional or private settings.