Egyptian cotton, and Nothing>>>>>>> Such a wonderful product it is. Full of Comfort, luxury, softness & unbeatable craftsmanship. It is for sure if once you use it, you will never use anything else on your bed. Nile valley’s 100% pure Egyptian cotton is used to make luxurious, soft, durable and superior home linens. Italian finish enhances its luxury and makes it more smooth & silky feel. Awesome smooth Sateen increases the beauty of these sheet sets. Pocket with elastic all around makes to fit mattress up to 15 inches thick mattresses.