Chitosan, the natural biodegradable polymer derived from chitin by de- acetylation, has been widely applied to the textile finishing processes for excellent anti-microbial characteristic and handle improvement of fabric. The purpose of this study is to investigate the change of handle when cotton fabric is treated with chitosan-polyurethane mixed solution. The viscosity values of chitosan solutions were 8cps and 50cps, and the wet-pick-up% was maintained at 90%. In case of mixing with water soluble polyurethane, the mixture ratio of chitosan and polyurethane was settled on the solid content ratio of 1:0, 1:0.5, 1:1, 1:2. Also the change of physical properties by neutralization in NaOH solution was studied. The results can be summarized up as follows : 1. Extensibility(EM) and tensile energy(WT) of cotton fabric treated with chitosan are decreased, but bending rigidity(B) is remarkably increased. With the addition of polyurethane, the decrease of EM and WT is weakened and the increase of B is weakened. The case of neutralization is similar to the case of polyurethane addition. 2. By treating fabric with chitosan, FUKURAMI(Fullness and softness) is decreased, but KOSHI(Stiffness), SHARI(Crispness), HARI(Anti-drape Stiff ness) are increased. With the addition of polyurethane, the decrease of FUKURAMI is diminished and the increase of KOSHI, SHARI, HARI are diminished. 3. As the viscosity of chitosan solution increased, the air permeability value increased. The addition of polyurethane decreased the air permeability.