Soft-Fit® provides exceptional patient comfort while potentially reducing laundry costs. Made of 55% combed cotton / 45% polyester, these soft sheets provide maximum resident comfort and minimize the chance of skin breakdown. The cotton yarns are taken through a "combing" process to ensure that we use the strongest and finest yarns. Since these sheets are knitted instead of woven, they come out of the dryer virtually wrinkle-free with no need for ironing. Now constructed with Spandex in the binding to provide an even better fit to the mattress. All Soft-Fit knitted sheets have a 14" gusset.B2991