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A bed sheet is a fabric covering for a mattress, available in various materials like cotton, linen, and polyester. Bed sheets provide comfort, hygiene, and style to a bedroom, with key considerations including material, thread count, pattern, size, and brand. They come in fitted, flat, and sheet sets, offering a range of options to enhance sleeping experience and bedroom aesthetics, from soft and breathable to durable and stylish, ensuring a restful and rejuvenating sleep.