Innerpeace uses only the finest domestic material to ensure you get the best and most consistent product. The material is a 42x42 thread (84 TPI - threads per inch), 3.8 oz per square yard flannel. Unlike in smooth sheeting, a high thread count is not a good measure of quality for flannels. Napping is the process that makes flannel fuzzy. The "threads" need to be thick enough to withstand the wire brushing of the napping process that is lifting fibers from the threads to make the material soft. Innerpeace naps it on one side like regular flannel, and only nap it VERY lightly on the other. This makes it a LOT stronger than double sided flannel.