Thread is a crafting component in The Witcher 3: Wild Hunt that can be dismantled into cotton. It is needed to craft many items.
Crafting Requirements 
It can be found as both random and guaranteed loot, or purchased from the following merchants:
- All armorers and blacksmiths, except the one at Ardaiso Quarry
- Armors and weapons merchants in Nilfgaardian Army Group 'Center' Camp
- Merchant in the boatyard south of Refugees' Camp
- Merchant at Calveit Watchtower
- Merchant at Coast of Wrecks
- Merchant in Ursten
- Merchant by the road west of White Eagle Fort
- Moving merchant in Blackbough, near Carsten or south of Gate of the Hierarch
- Scoia'tael merchant in the forest south of Novigrad
- Scoia'tael merchant in the forest east of Oxenfurt
- Quartermaster Eggebracht in Nilfgaardian Army Group 'Center' Camp
- Merchant in Blandare
- Merchant in Fyresdal
- Merchant in Holmstein's Port
- Merchant in Larvik
- Merchant at the sawmill northeast of Rannvaig
- Merchant at the Isolated Hut on Hindarsfjall
- Merchant in Svorlag
- Sjusta in Kaer Trolde Harbor
- Merchant in Mohrin Village
- Merchant in Stacheier
- Clerk in Villa Vedette
- Merchant outside the The Cockatrice Inn
- Merchant in Dupont & Sons
- Merchant in Flovive
- Merchant in Francollarts
- Merchant in The Clever Clogs Tavern
- Merchant in the Wine Market in San Sebastian
- Pierre in the Tailor's Workshop in Beauclair
- Wandering merchants in Toussaint
- Wine Merchant at Rivecalme Storehouse
Thread can also be obtained by dismantling many items, including most that are crafted with it. The full list of items is too long, but the following are all lootable non-relic items from the base game:
- Amateur's armor repair kit
- Assault gauntlets
- Axeman's boots
- Bath towel
- Black magic doll
- Bounty hunter's gambeson
- Campaigner's boots
- Captain's boots
- Cavalry boots
- Cavalry gauntlets
- Cavalry trousers
- Cidarian gambeson
- Crones' doll
- Doll
- Elegant courtier's doublet
- Elegant Skellige shirt
- Executioner's boots
- Freya's Warriors' armor
- Guardsman's boots
- Hunting boots
- Hunting gauntlets
- Hunting trousers (common)
- Journeyman's armor repair kit
- Kaedweni gambeson
- Linen
- Lyrian hardened leather trousers
- Nilfgaardian Special Forces insignia
- Nilfgaardian trousers
- Redanian special forces insignia
- Reaver's boots
- Skellige breeches
- Skellige gambeson
- Skellige tunic
- Spikeroog aketon
- String
- Swordsman's boots
- Temerian Special Forces insignia
- Tracker's boots
- Tracker's gauntlets
- Trapper's boots
- Verden archer's gambeson
Needed to craft
Witcher gear:
- Griffin boots
- Enhanced Griffin boots
- Griffin gauntlets
- Enhanced Griffin gauntlets
- Wolven boots
- Enhanced Wolven boots
- Wolven gauntlets
- Enhanced Wolven gauntlets
- Forgotten Wolven boots
- Legendary Griffin boots
- Enhanced legendary Griffin boots
- Legendary Griffin gauntlets
- Enhanced legendary Griffin gauntlets
- Legendary Wolven boots
- Enhanced legendary Wolven boots
- Legendary Wolven gauntlets
- Enhanced legendary Wolven gauntlets
- Legendary forgotten Wolven boots
Other items:
- Alder Folk boots
- Amateur's armor repair kit
- Assassin's boots
- Assassin's gauntlets
- Assault gauntlets
- Axeman's boots
- Axeman's gauntlets
- Bounty hunter's gambeson
- Cavalry boots
- Cavalry gauntlets
- Cavalry trousers
- Cidarian gambeson
- Condottiere's boots
- Executioner's boots
- Guardsman's boots
- Hunting boots
- Hunting gauntlets
- Hunting trousers
- Journeyman's armor repair kit
- Kaedweni gambeson
- Knight's gauntlets
- Linen
- Mountain Folk boots
- Ofieri scale armor (New Game + only)
- Ofieri sharovary (New Game + only)
- Reaver's boots
- Skellige gambeson
- Spikeroog aketon
- String
- Toussaint Color Guardsman's armor
- Toussaint Color Guardsman's trousers
- Toussaint Ducal Guard Captain's trousers
- Toussaint Ducal Guard Officer's gauntlets
- Toussaint Ducal Guardsman's armor
- Toussaint Ducal Guardsman's gauntlets
- Toussaint Ducal Guardsman's trousers
- Tracker's boots
- Tracker's gauntlets
- Verden archer's gambeson