A top sheet for use with a bed having a mattress with a head section, a foot section, a width and a thickness provides enhanced leg/foot room. The various embodiments include a flexible sheet of material having a width with a centerline, a length with a top edge and a bottom edge, and one or more pleats extending up from the bottom edge, each pleat having a length at least equal to the thickness of the mattress plus a few inches for tucking purposes. With such a construction, when the bed is made, the material puffs out around the foot section, thereby providing additional space for the legs and feet of a user. The preferred embodiment comprises a plurality of spaced-apart pleats, each extending up from the bottom edge and substantially perpendicular thereto. A pleat may be provided at or near the centerline, depending upon use in conjunction with single, twin, full, double, queen or king sizes. Each pleat may a length in the range of 6 to 24 inches and a width in the range of 1 to 6 inches, though the invention is not limited in this regard. Nor is the invention limited in terms of the pleats used, which may be knife, box, double-box, and so forth. The edges are optionally stitched down for a neater appearance.