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Here the measure is comfort per dollar. Generally, the higher the thread count, the softer a sheet will be.Theoretically it reveals the number of threads per square inch, but two twisted yarns acting as one (a.k.a. two-ply) can inflate that.
Ergo, stick with counts from 200 to 500, as it's hard to pack more in an inch without double-counting twisted threads.
The Company Store is known for its luxe sheets, many of which are made from Supima (read: American extra-long staple) cotton.