Good Question! However, I don't know that it needs to. The "body" of the mattress is separate from the mattress pad/tempur-pedic top. This piece applies like a mattress pad; the tempur-pedic foam is sewn into the top and you put it onto the foam like a bottom, fitted sheet. You can remove this and flip the "body" of the mattress I suppose. So far, I have not needed to do this. I do turn the mattress one-quarter turn each time I change the sheets. I can see "divots" forming already after 3 months of sleeping.