When it comes to bed sheets, materials are everything. The quality of a good bed sheet comes from the type of cloth used when making them. So the better the materials, the better the bed sheets.
100 percent Egyptian cotton is rated as the best bed sheet material that money can buy, with 100 percent pima cotton followed closely behind. While the quality of these is extremely high, so is the price. Egyptian cotton bed sheet sets are around $500, pima cotton sets are around $200.
Higher quality bed sheets are much softer and nicer to sleep in than the lower quality sets, and are often made from higher quality weaves such as percale and sateen. These each feel lustrous and smooth with an almost satiny quality. Not only that but they are less likely to pull than cheaper cotton sets, they have better heat insulation and look nicer when laid on the bed.