at 25 cents per 100 sheets , white cloud 3 - ply ultra sold at walmart was named a cr best buy .
various scott , cottonelle , and charmin products scored quite differently .
the also - rans include scott 1000 , 8 cents , which is neither soft nor strong ; marcal small steps , 25 cents , which is almost as harsh as scott 1000 and does n’t tear easily , and cottonelle cleancare with touch of soft cotton .
two winners top our latest toilet paper tests .
while tearing ease for charmin ultra strong was excellent , it did not score as high on the other three attributes and costs 41 cents for 100 sheets .
consumer reports tests toilet paper for strength , softness , disintegration , and tearing ease .
it got excellent marks for strength and softness , and disintegration and tearing ease was very good .
and do n’t buy by brand alone .
downsizing has 13 % fewer sheets than before .