Brand New - Unopened This flannel sheet set is so soft and comfy that you will long for the bed. The brushed velvety surface of thick, warm cotton yarn is guaranteed to hold for many sweet dreams. Cotton flannel feels soft against your skin, and keeps you warm during cooler nights. Made of 100% cotton - a natural and durable material that becomes softer with every wash. Pure cotton that feels soft and nice against your skin. Fits mattresses with a thickness up to 10" since the fitted sheet has elastic edging all around