Sheets are not something I like to spend a lot on. Now, don't take that for, I don't like nice bedding, because there is nothing further from the truth. I LOVE nice bedding. I HATE, ABHOR, LOATHE (insert strong word here) scratchy sheets. There is nothing worse. BUT, seeing as I am always concerned about my budget, I do not like to spend a lot in this department. And, seeing as how bed bugs seem to be a major problem (does anyone actually buy used sheets?), here are some ways I've found cheap NEW sheets:
Shop after Christmas Clearance: The above sheets I bought a few years ago on Christmas clearance. They're flannel, so they are cozy and warm, and they originally cost $39.99. We got them for $14 on clearance at Target. They have held up very well, and in my mind, even though they are Christmasy, as long as there is snow on the ground, it's fine to put them on our bed.
Try T-Shirt: T-Shirt sheets, in my opinion are pure heaven. They're warm, they're stretchy, and they're unbelievably cheap. If you are interested in trying them, the best deals I've found are at the beginning of the school year. These sheets tend to go on MAJOR sale when college kids are prepping for dorm life. I have found queen sets on sale, not clearance, for $15 or less at Target.
I have also had pretty good luck with high thread count sheets from places like Overstock.com and the like. If you don't care about brand, but do care about thread count, it is a worthwhile place to check.
Either way, there are some deals to be had when it comes to bedding and you don't have to sacrifice comfort to get them.
On that note, I'm going to bed. Night!