Queen 400 Thread Count Performance Flat Sheet Classic Gray - Threshold: Cotton The product is a Queen 400 Thread Count Performance Flat Sheet in Classic Gray by Threshold. Made of 100% cotton, this flat sheet is designed for adults and features a stylish gray color. With dimensions of 4.000 inches in length and 5.000 inches in width, this high-quality sheet is perfect for adding a touch of luxury to any bedroom. The 400 thread count ensures a soft and comfortable feel, making it a great addition to your bedding collection. W9-20296