For a lower thread count, this is still a decent sheet set. Mostly comfortable, but a little scratchy even after two washes with fabric softener. At the right price, these would be a good buy for someone who isn’t too particular about thread count or sleeping on a “luxury” sheet set. The pockets are deep enough for a pillow-top mattress and don’t slide up at the corners at night. Pillowcases are a good size and have solid stitching. They do wrinkle quite easily, but as to be expected with cotton sheets. Overall, a thumbs halfway up.  )