These sheets are the best sheets we've ever owned.  They are 100 percent cotton, which is the only option for us; percale, which is the nicest of weaves; come in a nice selection of colors - love the white, and so wanting to get the navy blue :); the pockets are absolutely the deepest I''ve ever seen, and reverse gusset and wide elastic make a big difference in the ease of use - which is so nice.  This is truly a top quality 100 percent single ply cotton percale sheet set.   What a luxury feel; they're so comfortable and crisp/cool, smooth - not scratchy at all.  They are well worth the money and I believe they'll be a long lasting set which will give much enjoyment.  I would like to have seen them come with extra pillow cases (or at least the option) for those who have more than 2 pillows on the bed, but still want this quality (have not found any other that is this nice).  Recommended product!  Happy customer!