This study was carried to evaluate mechanical characteristics of Poly(ethylene terephthalate) fabrics (by Kawabata evaluation system(KES)) which was systematically treated with $O_2$ low temperature plasma and chitosan acetate solution. Furthermore, surface structure was investigated by SEM, AFM, air permeability and wettability. Tensile energy(WT), shear rigidity(G) and surface roughness(MIU) properties calculated by KES-FB have increased with increasing plasma treatment time, while bending rigidity(G) and energy of compression(WC) value were decreased compared with those of the untreated. SEM photographs showed the identification of chitosan coating but did not confirm the plasma etching structure. Air permeability was decreased according to plasma treatment time with increasing concentrations of chitosan. The water absorption rate made rapid progress by chitosan treatment.