As of March 2015, brick and mortar stores that sell flat sheets include Target, Macy's and Bed Bath & Beyond. Many brick and mortar retailers also have their flat sheets for sale via their website. Online retailers that sell flat sheets are Overstock, Linen Source and Amazon.
When consumers choose a flat sheet, they need to consider the fabric and thread count. The thread count refers to how many threads are in a square inch of fabric. A higher thread count generally results in a softer sheet.
Egyptian cotton and pima cotton are considered the softest sheet fabrics. Sheets with a thread count between 400 and 500 in a quality material are among the most comfortable.