I don't know what kind of fabric is used in these sheets, but I don't like the way they feel. The fabric looks like some kind of thin polyester. The sheets do fit a hospital bed and the color is as advertised. If these sheets are my only choice in the future, I will take a set of regular twin sheets and sew on an extension. I needed XL Twin sheets quickly so will not be returning them. I will also not be buying a second set.