The sheet material made of sturdy, soft and smooth cotton. The bottom sheet easily accommodated a 16.5" deep mattress. The bottom sheet is also seamed at the head and foot ends to make a tailored fit. The top sheet is well sized to fit the deep mattress and also has a generous reveal at the head end of almost 14" compared to the usual 3". The standard pillowcases easily fit queen size pillows and have inside tab to tuck the pillow under for neat, tailored look. I wish I could get another set of pillow cases.