ABC Carpet & Home
888 Broadway
212-473-3000

When it comes to bringing up babies, nothing but the very best will do, especially in their cribs. Infants living la vida luxurious snuggle down in 480-thread-count sheets from Pratesi. But for stylish linens at prices that won't preempt baby's college fund, smart parents turn to ABC Carpet & Home. From hand-embroidered dust ruffles made in Zimbabwe by the Gordonsbury Company to unbleached, undyed, 100 percent-natural-fiber sheets from the Purists, ABC has goods that help comfort even the most fractious tot. Flannels, chambray sheets, pillows, and quilts come in simple pastels and gingham prints as well as bright colors and animal patterns. The cozy layout of ABC's children-and-baby-linens section is so welcoming, shoppers of all ages may wish it were nap time.