Polyester cotton is a combination of polyester and cotton that is used together to make many different types of clothing and undergarments. One common combination of the two materials uses 51 percent cotton and 49 percent polyester, and is used for bed sheets and pillow cases
Polyester is a synthetic material, while cotton comes from a naturally grown plant. When combining the two materials for an article of clothing, there are several benefits. Cotton is a very soft material that provides good moisture absorption, while polyester is a more durable material that when combined with cotton, allows for the production of more durable clothes, linens, undergarments and other industrial fabrics.