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Best Bed Linens
Nancy Koltes at Home
31 Spring Street
212-219-2271

In the eighteen years she's been in business, Nancy Koltes has quietly developed a cult following among linen aficionados. She was one of the first to combine an American sensibility with Italian craftsmanship, developing a luxurious collection that, style-wise, has something for just about everyone. She's known for interesting use of color, whether classic or with an eye to current trends. Queen prices (for entire bed, including duvet cover) range from $361 to $885. Believe it or not, that's pretty reasonable for linens this high-end.

Kmart
1 Pennsylvania Plaza
212-760-1188
770 Broadway, at Astor Place
212-673-1540

GREAT DEAL: Design editors' dirty little secret is that they're all in bed with Martha Stewart. Her sheets, that is. Ever since the do-it-yourself maven launched her bedding collection for Kmart five years ago, those in the know have made the pilgrimage to snap up sheets (ranging from $32.99 to $92.97 for queen sheet sets). We're fans of the five-star (250-thread-count pima cotton) bedding, which just gets softer with each washing. Call it a sleeper hit.