When it comes to making quality sheets, it's all about the fiber. Egyptian cotton fibers are considered by many to be the best because of their length, strength, and softness. A longer fiber means a stronger fabric and the ability to create a high thread count fabric.
Fabrics made of Egyptian Cotton are softer, finer and last longer than any other cotton so are worth putting the slight extra bit of money into. Since finer yarns mean a higher thread count, the weave of the fabric is significantly stronger and lasts a lot longer than regular cotton.