Generally, the higher the thread count, the softer the sheet, and the more likely it will wear well — or even soften — over time. Good sheets range anywhere from 200 to 800, although you'll occasionally see numbers over 1,000. ... Don't assume a low thread count means low-quality sheets.
Why are higher thread count sheets softer?
The logic behind why a higher thread count is better makes sense: all things being equal, higher thread counts require finer threads (the better to fit into a square inch), and the finer the threads you use, the softer, smoother, and more tightly woven (and thus, stronger) the fabric should be.
What's the best thread count for cotton sheets?
For many, the ideal cotton bed sheet thread count is between 300 and 400. Weaving experts say that the maximum number of threads that can be woven into a fabric is about 500 to 600.