The finest bamboo sheets will ensure sleeping comfort and a wonderfully restful sleep. 320 thread count, 350 thread count and 500 thread count are all soft, silky and breathable. With the understanding that any sheet set made of fine yarns over 300 thread count is a luxurious sheet set, you will find that the 320's are the most breathable and the 500's are the most substantial with the heft and weight generally associated with higher thread count cottons. Once you sleep on bamboo sheets, you will never sleep on anything else..