Stores that have clearance sales on bed sheets include Bed Bath & Beyond, Macy's, JCPenney, Kohl's and Target. Clearance offers are often available in store. However, store websites usually offer a much wider selection.
Sheet sets on clearance, also called closeout, typically range in price from $10 to over $100. As of August 2015, JCPenney offered the best selection on clearance sheet sets, of the above-mentioned stores, with over 100 different bed sheets.
There are also many smaller home stores, such as Pottery Barn or Crate & Barrell, that sell sheets. These stores sometimes mark a small selection as clearance.