Click here to go the merchant's page.
$27 with free shipping (discount reflects in cart)

They also have 800 Thread Count for $45 with free shipping at this link

Description:
Features
* 400 thread count single-ply 100% cotton sheet set
* 100% cotton sateen
* 400 thread count
* Woven with single-ply yarns
* Single-ply sheets are woven with long-staple cotton fibers for superior levels of quality, durability and softness. These ultra fine yarns of cotton are silkier, softer and more lustrous
* 15in pocket on fitted sheet will fit up to a 17in mattress
* Solid sheets
* Care instructions: Please follow the care instructions on the label carefully to minimize wrinkling. Remove bedding from the dryer promptly. Press with a warm iron if necessary
* Imported
* Choose from the following sizes, while supplies last:
* Twin set: one 20in x 30in pillowcase, one 39in x 75in fitted sheet, and one 66in x 96in flat sheet
* Full set: two 20in x 30in pillowcases, one 54in