There isn't really a best thread count for sheets. Depending on budget, aim for a thread count between 400 and 1,000. The highest thread count you should look for is 1,000. Anything above that ...
Well, not exactly. What's a good thread count for sheets? Short answer: 180 and up is acceptable, 400-800 is considered very high quality. However, in reality it's a bit more complicated than that.
Target’s 400-thread-count sheets are my favorite (less-expensive) sateen sheets for their value and quality. For $50 for the queen size, they are extremely substantial, soft, smooth, cozy ...