The eczema sheet comfort is a very comfortable rug featuring extra stretchable shoulder gussets and an insert in the neck for added comfort and moveability. The eczema rug protects the horse against insect stings. The culicoides species especially can cause an allergic reaction in some horses. The use of an eczema rug prevents heavy itches and the following scratching. The eczema rug also protects against sun rays. The rug is made from very breathable stretch fabric and features a separate belly flap.