This deal has ended.
Amazon now has this 400tc Cotton Sateen Sheet Set on sale in queen-size white for only $19.99, one the lowest prices I've ever seen for similar sheets. This 100% cotton set is also available in king for $29.99, and in several colors though the price is slightly higher ($20.24) for other quen-size colors. Shipping is around $5 or free if you spend $25; there is no sales tax (except KS, ND, WA). The set includes a flat sheet, fitted sheet and two pillowcases.