I took my little thread counter to one LQS and the owner about had a conniption. She said you couldn't judge quality fabric by thread count. The thread count on the better cotton fabric at Walmart show on the counter to be about 100 - 120. Same or higher then some of the LQS fabric I have. Kona and Moda are 65 which I think is standard for good quality. I do know that one ply cotton fabric will hold up longer then 2 ply. Always buy 1 ply in sheets.