Jamie Hyneman from Mythbusters demonstrated that a PIR can be beaten when the intruder covers his body with a cotton sheet.
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As tomcctv has stated you will not beat a modern PIR with a bed sheet ( or a wetsuit or flooding the room with IR ) Any PIR worth its salt will utilise adaptive ambient analytics , anti masking & a host of other "smarts". Besides detecting a moving IR source a PIR will also detect a negative moving IR source ( ie someone who has successfully deleted their IR image.
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