Smart Bargains drops the price of the Royal Hotel Solid Flannel Duvet Set and Royal Hotel Solid Flannel Sheet Set from $39.99-$59.99 to $29.98-$44.98, depending on size. Plus, click here to lower your price to $26.98-$40.48. Even better, this link gets you free shipping. The duvet set includes a duvet and 2 shams and the sheet set includes a flat sheet, fitted sheet and 1 or 2 pillow cases, depending on size. There is no sales tax (except CO, KY, MA, NC, NY).