Abena Abri-Cell economy Disposable bed pads 40x60cm per 100. These are a 6 Ply Bed pad made from recycled materials. The 6 Plys are as follows: Plastic Backing, 4 Plys of Absorbant material with a diamond pattern, and a breathable top sheet that allows liquids to soak through. This is a VAT exempt sale for personal use. If you are buying on behalf of a business then please contact us to pay the VAT.