I use good cotton quilting fabrics and piece the back. I like to compliment what is on the front of the quilt. I don't like using muslin, or sheets. I have only used the 108" wide stuff once, it worked great, just doesn't come in very many patterns. Most of my backs are fabrics that I have bought on clearance for really good prices and I buy ahead of time alot, as I tend to use many of the same color families.