Soft Cotton
やわらかコットン [yawaraka cotton] or 'soft cotton' in Japanese.
Grimoire of the Rift

Buy: - (sell: 40 gil)
Use: Conch Shell, Chameleon Robe, Magus Robe
Reward: Wanted: Shiny Maces (once), Fey Mischief (wandering monster)
Type: Cloth, Rank: —
Description: This cotton feels soft to the touch. The low price makes it easily accessible to even those with modest incomes.
Final Fantasy Tactics S

Buy: - (sell: 1 gil)
Use: Bow, Dagger, Katana, Large Book, Sword, Robes, Speed Ring
Obtain: cloth-type nodes everywhere
Description: A commonplace cloth
Category: Item