Recently, much attention has been paid to chitosan($eta$-(1,4)-2-deoxy-2- amino-D-glucopyranose(mainly)), which is used for antimicrobial and deodorization finishing of cellulose. In this study, we made conjugated cotton with chitosan skin using a new method of applying chitosan onto cellulose. To make conjugated cotton with chitosan skin, raw cotton was dipped in chitosan solution, mangled, neutralized in NaOH solution, washed, and finally dried. As the concentration of the chitosan solution increased, the chitosan contents of conjugated cotton with chitosan skin increased. However, it is not affected by the concentration of acetic acid and NaOH solution, and mangle pressure. Cotton must be treated with over 2 wt% chitosan solution to get 99.9% bacteriostatic ratio. And cotton, dipped in over 4 wt% chitosan solution, is difficulty to process because of excess of chitosan, so cotton was treated with less 4 wt% chitosan solution. From the study of chitosan durability, it appears that chitosan contents decrease by 9.9% on treatment in high-temperature water. And chitosan contents decrease at the first washing, but the decrease is less after that. It is expected from this results that conjugated cotton with chitosan skin can be used as raw material of functional products and this study can be applied as basic research significantly in study for various functional materials.