You can purchase nearly anything wholesale, but with mattress companies, it depends on their partnership programs, so you’ll have to discuss it with them directly. With this in mind, mattress companies typically sell: High-quality mattresses. Mattress toppers, pads, and protectors. Mattress bases and foundations. Pillows. Duvets and comforters. Sheet sets. The products are often sold in standard mattress sizes from twin to California king.