Spandexwear and fets-fash both do them:
http://www.spandexwear.com/home.php?cat=266
http://www.skintight-shop.de/Spandex_en_Bedclothes.html
I have tried the ones from spandexwear and it is a very nice feeling - very slippery, it was sometimes a bit of a challenge to stop the duvet sliding off onto the floor randomly :P



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