A bath liner (100) which comprises a liner portion (110) conformable to the side walls of a bath, the liner portion having at least one cut-out (140) formed therein, and a removable item (150) of resilient material, such as a toy, which has an outline shape which is complimentary to the outline shape of the cut-out such that the removable item (150) can be accommodated within the cut-out (140), and in- which the liner portion (110) comprises a resilient material whose resilience provides protection from impact, against the side of a bath to which the liner is to be fitted.