QUEEN size liner.....$15 Padded siderail covers.....$30 FOR KING SIZE WATERBED Padded siderails,.....$30 , 2 sets of waterbed sheets AND 2 comforters.....$100 (NOTE: The sheets and comforters can be used on a regular king size bed as well, and the comforters can be used on ANY bed, they will just be bigger than normal, but that keeps you warmer in winter) Items priced separately or package deal