The invention relates to a method for manufacturing fitted bed sheets, in which: rectangular sheet pieces (9) are cut; each corner (1,5) of the sheet pieces (9) is folded in on itself, the portions that are folded in on themselves are joined by a seam at a distance from the tip of the corner (1,5) of the sheet piece; and the tip projecting beyond the seam is cut off, forming a rectangular-shaped sheet piece (11), wherein the sheet piece (9) is held at each corner (1,5) at two holding points (2, 3; 6, 7), the first holding point (2; 6) on the first peripheral edge (13,13') is moved parallel toa plane covered by the sheet piece to the second holding point (3; 7) on the second peripheral edge (14,14'), together with the associated portion of the sheet piece (9); and the holding points (2',3;6', 7) are held one on top of the other and a sheet flap in the shape of a right-angled triangle is formed, said sheet flap being provided with the seam (18) along the second leg (17) of the trianglethen being cut off next to the seam (18) following the line of the latter.