Overall, hotel towels are typically made from cotton, microfiber, or cotton-polyester blends, offering a balance of comfort, absorbency, and durability.  When purchasing hotel towels wholesale, hoteliers have the flexibility to choose from a variety of materials, sizes and qualities to meet guest needs and maintain high standards of hotel service.

Bed sheets come in two main varieties: flat and fitted. A flat sheet is simply a rectangular sheet of cloth, while a fitted sheet has four corners, and sometimes two or four sides, fitted with elastic, to be used only as a bottom sheet. The fitted sheet may also be secured using a drawstring instead of elastic. The purpose of a fitted bottom sheet is to keep it from slipping off the mattress while the bed is in use. A particular way of folding and tucking while making the bed, known as hospital corners, is sometimes used when the bottom sheet is flat rather than fitted.