Several years ago, someone told me they only buy sheets that are at least a 300 thread count. I knew nothing about thread count and thought they were crazy because the sheets are so expensive. I always had cheap sheets and just didn't get what all the hype was about with the thread count. Well, that person bought me a set and I finally understood - they were much softer and are much better quality.
I just bought these 450 thread count sheets from JC Penney. I love the color because it is kind of a golden yellow and matches my comforter and if I change it out, it is still neutral to match anything else. I bought the King set and they are normally $160, but I got them for $80. I think you can usually find sheets on sale, but $80 for 450 thread count is a good price. I love the way the sheets feel - they are so soft. Another thing that is important to me is that these sheets have very deep pockets. I have a thick mattress and have a hard time getting sheets to fit, but these sheets fit perfect. The package says it will fit mattresses up to 18 inches. The only thing bad about the sheets is that after washing and drying, the sheets are wrinkled. I guess it shouldn't matter since the sheets are under the covers, though.