Unlike cotton sheets, the strength of linen lies in its loose weave. Because flax has its own structure, there is little need for densely knit threads to produce a smooth fabric. As such, linen never depends on thread count as a measure of quality. Most linen fabrics have a thread count of around 80 – 150, a much lower range than cotton sheets.
Both linen and cotton make excellent bedding fabrics and share quite a few similarities — most notably their water-absorbent qualities and that refreshing, airy feeling. But there are quite a few differences as well, and being aware of them can make it easier for you to choose between the two.