Every sailor has different demands for a main sheet, jib sheet and spinnaker sheets. The most important factors are low stretch, grip and smoothness.
PremiumRopes has a wide range of sheets with grip fibers for every type of boat. If you are a racer or performance sailor choose a sheet with Dyneema® fibers or Stirotex. If you are a cruiser, a polyester sheet often will do. Choose a sheet with grip fiber if you handle the sheet without winch.