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So Fine! #40/3-ply variegated polyester 1,650 yd. cone. Designed for Quilting and Decorative Stitching. Get the strength of polyester with the look of medium-sheen cotton. So Fine! #40 is a filament polyester thread with a 1-inch color-change interval. Its strength and medium sheen make this quilting thread ideal for any quilting application whether on a home or longarm machine. Available in 35 colors.