This is a sheet for a baby's futon mattress. On another site, someone asked about the gusset, so I opened an unopened item and took photos and measured the size☆ The gusset is about 10cm or more, and the size is approximately 50cm x 120cm (^O^)/ The ruler shown is in inches and centimeters, so please refer to whichever is easier for you to see♪ I will adjust the thickness and refold it for shipping. Price is firm. #Baby #Anpanman #Blanket #Bedding #Futon #Lap blanket #Romper #Jumper #Duvet cover #90cm #95cm #100cm #n89 #One-touch cover #Maternity #One-touch futon cover #Yellow #Mattress cover #Yellow