This research offers recycling method of NaOH from mercerizing process of cotton fabric. The measuring system of NaOH concentration was designed for the mercerizing process and tested for various conditions which can be occurred in factory. The accuracy of the system was varied as the testing condition was changed. As the concentration of sulfuric acid used for titrating NaOH decreased, the accuracy of measuring system increased. The concentration of NaOH for waste water collected from mercerizing process was measured by 5.2%. As the ratio of newly mixed NaOH increased, moisture regain. water absorbency and whiteness of the specimen increased. The bending rigidity(B) and shear rigidity(G) decreased, as the ratio of newly mixed NaOH increased.