As a preliminary matter, sheets with a thread count above 300 are a ripoff because at that point, manufacturers employ various tricks to artificially inflate the thread count. There is no increase in comfort. These sheets have a high enough thread count to be soft and smooth, but not so high that you're paying for the prestige of a big number on the package. They are also made of Egyptian cotton, the highest quality cotton around. I've been buying sheets from Overstock for years, and these are another quality set.