Mckesson Regular Underpads, manufactured by McKesson, are moderate absorbency underpads that contain a super absorbent polymer. Disposable Underpads are designed with triple layers of protection. The non-woven top layer allows moisture to pass through, this feature help to keep the skin dry. The middle layer of the underpad is composed of a super absorbent polymer fluff. The bottom backsheet layer is a green waterproof layer. This backsheet is what keeps the bed dry.