Perfectly fine bed sheet, and quite affordable, being only $20. No complaints.
Despite a few other people claiming this is not cotton because it can't be bleached, it passes every non-destructive test that I can do with it. I have plenty of white cotton products that say do not bleach. That's not an indicator that it's not cotton. Bleach is very destructive to all types of fiber, cotton is just a bit more resistant than most synthetic fibers. Of course, especially at this entry-level price point, they're going to recommend you don't use bleach because it'll significantly shorten the lifespan. It passes all possible tests I can do without being destructive. The feel of it (I've felt MANY cotton and poly-blend sheets, they're distinctly different), the weight, how it creases/wrinkles, how it absorbs water, and how it feels a bit stiff when new, all of those indicate it's 100% cotton.