Some of the most common sheet materials are Egyptian cotton, silk, satin, sateen cotton, pima cotton, organic cotton, lace, jersey knit and Flannel. The material for a sheet usually determines how expensive or how cheap that sheet is.

Egyptian cotton is the preferred material for many queen size sheets used in luxurious houses and business establishments. This cotton variety is characterized by having extra long staples. They grow abundantly along the banks of the Nile River. Egyptian cotton sheets are quite expensive, especially those with high thread counts (TC). Sheet sets of 1000+ TC can sell for thousands of dollars. Low TC sets, however, can be cheaper and priced only for several hundred. Pima cotton is another name for Egyptian cotton. Although they are made of the same variety of cotton, they are marketed with different names. Coincidentally, pima cottons are less expensive than their Egyptian counterpart.

Silk is one of the most expensive materials for queen size sheets. It is taken from the cocoons of several insects. When woven into textiles, they have a smooth texture and a glossy appearance. The most popular source of silk is the mulberry silkworm larvae which produce high-quality cocoons.

Satin-woven fabrics have glossy surfaces and dull backs. The satin weaving technique produces very little interlacing in a fabric and therefore produces a high luster finish. The fabric satin is made using filament fibers like polyester, nylon and silk through the satin-weaving technique. If the raw material used has short staples like cotton, the resulting fabric is called sateen. Both satin and sateen queen size sheets sell for very high prices. They are great as decorations and are comfortable to sleep on.

Queen size sheets made of lace usually have thread counts around 400. Lace is a very loose kind of fabric that has many open holes. Sheets made of this material are generally used for decorative purposes only. They are not as expensive as silk or Egyptian cotton but high-grade lace sheets can be expensive nonetheless.

Flannel fabrics are characteristically soft. It is woven loose and it has different fineness. Flannel is usually made from cotton and wool or from synthetic fibers. Sheets made of this fabric are cozy and comfortable and are not very expensive. Another popular material for queen size sheets is jersey. It is a knit fabric usually made of cotton, wool, or synthetic fibers. The fabric is light-weight and very stretchy. One side of it is piled while the other is flat. Sheet sets made of this fabric can also cost more than a thousand but is still cheaper than most other fabrics.