These Sunham Amherst 100% Cotton 400TC 4-Piece Sheet Sets drop from as much as $160 to $36.97 at Macys.com. Shipping adds $10.95, or it's free on orders over $99 or when you purchase a beauty item. This is the best price we found based on similar sheets. They are made of 100% combed cotton and comes with a flat sheet, fitted sheet, and two pillowcases. Choose from queen, king, and California king in six colors. Sales tax is charged in most states.