Bath Sheets Bath sheets are the largest towel size and are a must for anyone who likes a huge towel to really wrap up in. Bath sheets should be made with 100% cotton, not a poly cotton blend, as polyester is not absorbent. Other absorbent natural fibers like modal are also great. Our Rhapsody Royale and Fanfare bath sheets are made with 100% Egyptian cotton. Our Frette and Damask bath sheets are made with Turkish cotton. Our Millennium bath towels (note - they call their bath sheet a bath towel, and their bath towel a shower towel) are made with 100% modal which is a natural fiber that is super soft and 50% more absorbent than cotton. Most bath sheets are around 36 by 60 inches, but if you are looking for a really big bath sheet (big enough for a beach towel) then the Frette bath sheet is the one for you - it is a very large 36 x 72 inches!