The purpose of this study was to develop washable panties for elderly women of incontinence urine. We carried out a questionnaire survey in order to find out what are the inconvenience of incontinence. Also we analyse the properties of incontinence panties available in silver market. Then we did wearing test of the existing continence panties to 40 subjects. Having done the wearing test, it was clear that the composit and the size of the absorbing layers must be crucial points of the development of the prototype panty. The prototype was designed to improve absorbing speed as well as capability without sacrificing of wearing comfort. The developed prototype panty went through wearing test and property tests to assure the design. The results are as follows:- 1. Absorbing capability as a whole, quick absorbance at the moment of passing of urine, the touch of the cover layer after quick absorbance and deodorant property were improved than existing incontinence panties. 2. The size and the dimensions of each part, specially absorbing layers at the crotch area, were remarkably improved.