Best Material For Bed Sheets. Second best is 100 percent pima cotton, also known by the trademarked name supima. Bedding materials renowned for breathability and moisture control include cotton, tencel, rayon derived from bamboo, and silk.

Egyptian cotton’s long fibers produce sheets that are thin and sumptuous yet extremely strong and. The best bed sheets include cotton sheets, bamboo sheets and more. The right set of bed sheets can have a big impact on your sleep, experts say.