Tencel™ is a branded material for Lyocell, a product of wood pulp found in certain trees — particularly fast-growing eucalyptus. This environmentally friendly material is wrinkle-resistant and is produced using a closed-loop process, so any waste created while making the material is recycled and reused. 
Soft, smooth, and hypoallergenic, Tencel™ is a great choice for eco-conscious consumers. However, keep in mind that it’s not quite as breathable as cotton or linen.

Although they are often referred to as the same thing, there is a subtle difference between flannel and brushed cotton bed sheets.