This set is made of 100% polyester microfiber for softness and strength. It includes a comforter measuring 86 x 90 inches, a flat sheet measuring 90 x 102 inches, and a fitted sheet measuring 60 x 80 x 12 inches. This set is certified by Made in Green by OEKO-TEX for high safety and environmental standards. Price drops from $45.29 to $26.84 w/ free shipping.