There really isn't one. It is up yo your preference and budget. I have used Hobbs 80/20 since it first came out. I didn't like W&N because it actually HAD bits of tree bark in the batting. It also has a flat look to it and I prefer a little puffiness that Hobbs has to show my quilting abilities. There is also Dream cotton batting which may be a little pricey but soft as butter.