All SplendidHome Products are made with 100% Long-Staple Single Ply Cotton.Long-staple cotton is recognized as one of the highest-quality cottons available. When used to make bedding products, it produces lavish, silky sheets that become softer each time they are washed.Although thread count is very important, thread count alone is not the only factor to consider when purchasing a set of sheets. One must consider the type of cotton used and the ""ply"" of the sheets. The term ""ply"" refers to the number of single fibres twisted together before it is woven into a fabric.Single ply sheets are woven using a single thread with long staple (ELS) cotton fibres for superior levels of quality, durability and softness. These ultra fine yarns of cotton are silkier, softer and more lustrous. Finer threads usually result in a much smoother and softer fabric. This is the main reason that a higher thread count fabric is more desirable than a low thread count. Having finer threads also means that the threads are slightly more delicate so one must use proper care instructions when washing their bedding.To summarize it all you have to find a balance between the thread count and the ply.If you're looking for the ultimate in softness then a 300/400 thread count single ply would be perfect as they offer good quality and are soft, durable and light. If you prefer something a little heavier which you want to last for years to come then a thread count between 600/800 single ply is for you bearing in mind that the higher thread count you go the thicker the sheets get.