Smart Bargains drops the price of the Hotel Cotton Flannel Sheet Set from $39.99-$59.99 to just $34.97 for any size. Plus, click here to get another 10% off and lower your price to $31.47. This sheet set comes in Queen or King size, 5 color options and includes a flat sheet, fitted sheet and 2 pillow cases. Over 40 other buyers rate the set a 4.5 out of 5. Better still, the link also activates free shipping. There is no sales tax (except CO, KY, MA, NC, NY).