Combed cotton is an extremely soft version of cotton made by specially treating the cotton fibers before they are spun into yarn.  When cotton is combed, fine brushes are used to pull out any remaining impurities, along with short cotton fibers, leaving behind only long, straight fibers which are even and aligned. The texture of combed cotton is softer, stronger, and less pilling. Over all, Combed Cotton is much better than conventional cotton.