A system is provided for aesthetically covering access openings in a tub skirt when access to the interior of the skirt is not required. The system includes a bracket affixable to the tub skirt and a panel easily attachable to and detachable from the bracket. The panel, when attached, hides the bracket when viewed from the exterior of the tub skirt. Clips are used to attach the panel to said bracket. The system is an improvement over systems using velcro or brackets which are visible when a panel is in place.