I use sheets (used, and new) for my quilt backing, unless I have found the 90x108 backing on sale at Whittles...I usually save that for a quilt that I might put into a competition. Every penny counts, right? Unless you are talking about the BOM for 2014 that I am trying to finish up now--been back to Goodlettsville twice now because of wrong or sloppy cutting.....this quilt (gift or competition, depending on how it turns out) will more than likely cost me over $200.