Snuggle up in luxury with Kambal/BBL bedding. Explore the best quality of blankets/kambal, comforters, sheets, bedding sets pillows, and more at Kambal.pk .Cotton and flannel are two very common words we often hear in the textile industry. Cotton is a fiber that is taken from the cotton plant. Flannel is a fabric that is made from cotton, wool, or synthetic fiber. Thus, the main difference between cotton and flannel is that cotton is a fiber whereas flannel is a fabric