Definately 300 count sheets
Well, I think these sheets are what they are: 300 count, and none more. I recently purchased a product which was billed at 500 count thread sheets, Pima Cotton, hotel quality, and I would have to say if I have a choice, the higher thread count really does seem to matter in terms of the feel of the sheets. So, these are being used in a vacation rental we rent out in Hawaii, and I tried both sheets in that environment myself to compare. The jury is in: 500 count sheets feel more rich, and keep me cooler in a hot night. I chose not to use the air conditioning, and light sheets for sleeping - so in that circumstance, the 300 count sheets are not as absorptive, felt more cloying, thin, and I missed the other sheets. I don't know about long term wear and tear, but I would think the heavier sheets are going to hold up better.