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Target Clearance sale: found twin sheet sets for $4.79 (other dorm items, too)
Found at Target in Kingston, ON (YMMV): RE (their store brand) Easy-Care 225 thread count sheet sets in several patterns for $4.79 for twin. Made of 60% cotton/40% polyester. Fits mattresses up to 15" deep. Other sizes were available, I don't know the price. Jersey sets also available for about $7.19 twin.
Lots of other dorm related items being cleared out as well, including 8 packs of face cloths for $2.99, 5 packs of shoe boxes for $1.79. I managed to score a 2 pack of 16L storage bins for $1.79, but there were none left when I went back today, only the shoe boxes. Not super high quality, but if you don't expect it will be put under much stress, it's a bargain!Attachment 195679
Edit: Pic attached. Again, ymmv. There were at least two other styles aside from these at my location.