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This Hemstitch 400 Thread Count 100% Cotton Sateen Sheet Set in more than 10 colors is $35.99 for Twin size, $38.69 for Full, $42.29 for Queen, and $44.99 for King and California King at Overstock.com for a limited time. Shipping adds a flat $2.95 or is free on orders over $50. Even with shipping, these are the lowest prices we can find on 400 TC 100% cotton sheets in all sizes. There is no sales tax (except UT).