This deal has ended.
A 400tc Pike Street Microfiber Sheet Set is now at Amazon starting at $27.74 for queen size (larger bed sizes cost around $31). The set comes with one flat sheet, one fitted sheet, and two pillow cases. It is currently available in four colors and in sizes queen through California king. Plus, shipping is free (though it doesn't mention it on the landing page; be sure to select Free Super Saver Shipping), and there's no tax (except KS, ND, WA).