Top sheet with 144 threads of 100% cotton. Yarn dyed cotton for lasting comfort and resistance to washing. Cotton is a breathable, hypoallergenic natural fiber that has a soft touch. It is a cool fabric on warm days and provides warmth on cold days. It is resistant to high temperature washing. Decorate your bed has never been so simple and practical. Combined with our BASICS collection of duvet covers, sheets, cushion covers and pillow covers.