We use sheets all the time for our charity quilts at church -- and I use them at home. We generally haunt yard sales and thrift stores for the barely used sheets, but when we buy them we get them from Walmart or Target. The lower thread count sheets are closer to the density of the quilting cottons we use. Always wash the sheets before using them since there may be shrinkage. Incidentally, we have found that the Walmart sheets can be a bit smaller than expected -- and we have found that the stated size of some sheets is actually the pre-hemmed size.