This deal has ended.
Update #2: this is out-of-stock. Amazon has this 400tc Cotton Sateen Sheet Set on sale for only
$22.49 $20.24. This 100% cotton set is available in queen (king is $29.99), and in several colors, but price points vary with white and ivory. Shipping is free if you spend $25 and there is no sales tax (except KS, ND, WA).