What To Know About Flannel Sheets Material Flannel is a material which can be made from cotton, wool, polyester, or other artificial fibers. Cotton can make for softer flannel, Which is the reason most of the products and solutions on our best flannel sheets checklist are made out of cotton. https://socialmediaentry.com/story3845072/how-much-you-need-to-expect-you-ll-pay-for-a-good-announcement