Not really flannel. This is a slightly fluffy synthetic material. it's almost as good as flannel except it's only one-sided. The back is a rough but not fluffy white material. Because it's single-sided, it can be thinner than most flannel sheets, but that's especially an issue for a flat sheet, since you have to choose whether you want the flannel side facing you or the room. It can last longer than flannel. The sheets and pillowcases are large.
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