Rubber Seat Mackintosh (also called a rubber sheet or waterproof bed protector) is a durable, waterproof sheet used in hospitals and home care to protect beds and mattresses from fluids like urine, water, or spills. It is made from rubber-coated fabric or PVC material, ensuring 100% leak-proof protection. One side is smooth rubber for waterproofing, while the other side may have cloth for comfort. It is widely used for patients, elderly people, babies, and post-surgery care.