The cotton fabrics were treated with formaldehyde in the presence of zinc nitrate catalyst and urea. The effects of HCHO concentration, urea concentration, catalyst ratio, cure time and cure temperature on the physical properties of fabrics were studied. Cotton fabric finished with HCHO and urea had the lower tensile strength and tear strength than untreated one. These strength losses resulted from tighter oxymethylene crosslinks. The enhanced wrinkle recovery for fabric treated with formaldehyde in the presence of urea was indicative of the formation of urea-formaldehyde polymer. These experimental conditions were set up according to table of orthogonal arrays.