Cotton, but not as sturdy
We bought the bed and mattress and while there we figured to pick up some sheets, as they were 100% cotton and plain white. Honestly, I was disappointed at the quality of these sheets given the price. The price seemed comparable to others I had purchased on sale at other retailers, however, the thread count was low, low, low. They felt ok to begin with and the first few washes went well. Then there was the fall off. They did not last a year before we had to replace them. They became thread bear in areas of regular use, you know where people have their bodies. I would not recommend this for regular use, perhaps a seldom used guest room would make these worth the while. I know that Ikea has a sustainable product guide and that they are Earth friendly, but sheets should last longer or they are not sustainable. But, in truth, you would be better off catching a sale and getting a higher thread count set someplace else.
wejusnot
USA