HI Joan, the last few baby quilts I've made have a poly jacquard fleece backing & a poly batt with a cotton top. I know there are alot of mixed feelings on the different types of fabrics being used BUT....I feel comfortable with the ones I have chosen for the babes I have gifted them to. For many years I made cotton tops, poly batts, and cotton flannelette backings as per the instructions for our guild on preemie quilts....to be honest, if you were to consider the horrific happening of a fire where a little one was involved, I doubt that 100% cotton or poly/cotton quilts or clothing would make a difference in their survival....this is just my opinion....and I hope it doesn't offend you, and we each need to do what feels right in our own heart at the moment.