Bed Bath & Beyond offers the Eucalyptus Origins Tencel Lyocell Queen Sheet Set in several colors (Gray pictured) for $69.99 with free shipping. That's $30 off and the lowest price we could find. This 400-thread count, wrinkle-resistant set features Tencel Lyocell fibers that purportedly absorb moisture 50% better than cotton and includes a flat sheet, fitted sheet, and two pillowcases.