The polyester is 37.5® polyester, which is a performance fabric designed to keep your body at 37.5 degrees Celsius. These sheets are made from a blend of 76 percent cotton, 22 percent polyester, and 2 percent spandex. Every material has its pros and cons, so let’s go over what the Sleep Number True Temp sheets are made of. There are a variety of sheet types available, such as cotton, linen, or bamboo sheets. Free returns minus shipping/handling What are the Sleep Number True Temp Sheets Made Of?