This sheet set is made of good quality cotton. It has a high thread count and the sheets are soft. Initially when removing the sheets from the packaging, I noticed two things. First the sheets had a weird smell and also they were very wrinkled. The instructions stated to wash the sheets before first use. After washing and drying the sheets, the smell was completely gone. Unfortunately, the sheets were still wrinkled. This was a bit upsetting because the product promises that the sheets are wrinkle resistant. The sheets can be ironed, but I did not feel like ironing the sheets because that is too much of a hassle. 

Overall, the sheet set is high quality and made of good material. The sheets are soft to sleep on, but also strong in durability.