I was not sure what to expect when I ordered this set of sheets but was pleasantly surprised. They are made of 100% cotton and although a little large, fit well enough on the Twin XL bed we have in our guest room. The cotton appears to be of good quality. They are not the softest however that is not what I was looking for. I was looking for real cotton and a certain thickness, which is exactly what these sheets are. The price was great (got them on sale). Would buy this again and highly recommend them.