This deal has ended.
Update: This deal is over. The price is back up to $39.99. For a limited time, SmartBargains drops the Set of Two 100% Egyptian Cotton Bath Sheets, which retails for $80, from $39.99 to $29.98. Better yet, activate this link to bag free shipping and cut it to $25.49. They are available in five colors. There is no sales tax (except CO, KY, MA, NC, NY).