It is very difficult to find combed cotton sheets now so I was excited to see these even though I prefer a 400 thread count rather than 300.  I washed these and used these 3 times to provide a more accurate review and I'm very happy with these sheets.  Years ago, when we actually made sheets in the USA, I worked as a computer programmer in a large textile company, and the process of "combing cotton" removes the shorter fibers and makes the sheets much smoother and likely to last longer.  Because there is a good deal of "waste", textile companies tend to not to want to go through this process.  You can seen the difference in how smooth these are and when drying them, very little lint showed up compared to what you normally would see for similar sheets.  After I purchased these for our bed, I bought two sets for my granddaughters and one set for my grandson.  I like to iron my sheets and these are wrinkled when they come out of the dryer buy within normal ranges and they iron up nicely.