Made of undecorated white linen or silk damask, with red fringes at the end of the white lappets, the simple mitre is worn during Lent, Good Friday and at funerals. It is also worn by concelebrant Bishops and in the presence of the Pope.

While traditionally the lining was either white or red silk, rules governing colour today allow a wider spectrum of choices. However, the rule remains that only a white lined mitre may be worn in the presence of the Pontiff. It is also the Simple Mitre that Bishops and Cardinals are buried with, while the Pope has a choice between the Simple and Gold.