This paper was focused on comparing the effect of urea/NaOH aqueous system with that of single urea or NaOH treating system on cotton fabric morphology and properties. Optical microscopy (OM), scanning electron micrograph (SEM), Fourier transform infrared spectroscopy (FT-IR), and wide X-ray diffraction (WAXD) were used to study cotton fabric morphology and properties before and after treatment by urea/NaOH, single urea, and single NaOH treating systems. Results showed that the cotton fabric treated by urea/NaOH aqueous system had better dyeability than the samples untreated and treated by single urea or single NaOH treating systems. Obvious differences were observed in appearance and morphology of cotton fabrics before and after treatment by urea/NaOH aqueous system. The composition and the structure of urea/NaOH treated cotton fiber had no distinct changes, only except the reduced hydrogen bonding between cellulosic macromolecules. Tensile strength and elongation at break of cotton fabric showed a slight decrease after treatment by urea/NaOH system. In addition, shrinkage of area and weight reduction of urea/NaOH treated samples were higher than those of the samples untreated and treated by single urea or single NaOH treating system.