Thread count is another important factor to consider when choosing flannel sheets.  While the higher the thread count of regular cotton sheets, the better the quality, with flannel sheets, this is less important.  Instead, focus on the fabric weight and overall feel of your bed sheets to gauge their quality.

Cotton:Cotton is one of the most popular materials for sheets, either used by itself or in a blended fabric (meaning it contains two or more materials). Cotton is a natural, fluffy fiber that grows on the cotton plant. It is highly valued for being durable, breathable, and soft.