In the market, there are three types of cotton bed sheets available. These are made of different kinds of cotton, such as Egyptian, Pima, and Upland. Though made up of the same fabric that is cotton, these cotton bedsheets are very different from each other. Egyptian cotton bed sheets are the best cotton bed sheets for those who prefer more comfort over spending more money. Upland cotton, which is a little less comfortable, is cheap and preferred by most people. Upland cotton bedsheets consist of 90% of cotton and are available in the market in good choices. Pima cotton bedsheets sit between the two, for both comforts as well as price.