Cotton percale is soft, combed cotton fabric that is woven with a tight thread count. Cotton percale is often use for sheets.
Because it is combed, the surface of cotton percale fabric feels like the soft finish of flannel, but it is made from a much finer fiber than flannel and it maintains a crisp linen-like feel. Percale is usually either all cotton or a cotton and polyester blend. The full-cotton version of percale tends to wrinkle, and it can also shrink the first time it is washed. The cotton and polyester version of the percale fiber has the same soft but crisp feeling when touched.