Garnet Hill

• For more than 30 years, Garnet Hill has worked to perfect the definition of good-quality flannel sheets. Its exclusive Signature Flannel Bedding collection enjoys rave reviews across the board for quality, warmth and value. Tightly woven and durable, the company's signature flannel collection, available in six colors, is German crafted. As of June 2011, flat sheets sell for $38 to $68 online.
  
  

L.L.Bean

• L.L.Bean describes its Premium Supima Flannel bedding as being "velvety smooth and pill resistant." The sheets are rated as the company's most lavish flannel sheets, and have garnered excellent reviews from buyers. The collection comes in six colors. As of June 2011, flat sheets range in price from $39 to $69 online.
  
  

Sealy

• JCPenney stocks Sealy's Best Fit! Flannel Sheets, which are made of 100% cotton and boast a weighty five ounces of fabric per square yard. As of June 2011, online sale prices on sheet sets, which come in nine colors, range from $49.99 to $79.99 (marked down from $100 and $160, respectively). Pillow cases are on sale for $24.99 and $29.99 (marked down from $40 and $50, respectively).
  
  

Divatex

• Walmart carries Divatex Flannel Sheets, which are the best-priced sheets around, at an online value of $13 to $34.98, as of June 2011. The sheets are 100% cotton and have a heavy five ounces of fabric per square yard. While they have garnered mixed reviews, it's well acknowledged that they do not shrink in the wash and they remain soft over time.