These are really nice cotton sheets for a toddler bed. The best part is the top sheet: these are hard to find, and this has a great twist, in that the bottom of the top/flat sheet has elastic so it is "fitted" at the foot of the bed, which is great for a toddler new to a "regular" bed. They are really soft and nice.
This Dr. Seuss stuff is VERY cute, but this is very low quality fabric. The bedding is definitely better than the bath set, but I would never have bought any of this if I had felt the fabric in the store, especially not at this price.