A remoavble mattress cover with a sleep panel with breathable fabric layers

A removable mattress cover comprising a sleep panel configured to cover an upper surface of a mattress, the sleep panel comprising: an upper cover layer formed of a breathable fabric; a lower cover layer formed of a breathable fabric; and a resilient and highly breathable three-dimensional spacer layer disposed between the upper and lower cover layers; wherein the upper cover layer, the spacer layer and the lower cover layer are secured by quilting or tufting. A peripheral skirt extends around the edge of the sleep panel for engaging the mattress. The spacer layer is separated into multiple zones of varying resilience and consists of pair of spaced apart outer mesh elements interconnected by an array of spacer yarns extending between and separating said outer mesh elements, or open-cell reticulated foam. The comfort layer of the mattress consists of high density, high resilience foam latex foam, or visco-elastic foam.