Cotton fabrics were treated with some commercial non-formaldehyde and low-formaldehyde resins, and then their effect on the physicochemical properties were respectively investigated including formaldehyde release, tear strength, shrinkage, and wrinkle recovery. Formaldehyde release less than 10ppm was obtained only by non-formaldehyde resin. Considering other factors, the optimal concentration of non-formaldehyde resin was shown to be 9-11%. In case of low-formaldehyde type, 5-7% resin concentration and curing temperature of $160{sim}170^{circ}C$ were recommended for optimal finishing condition. The choice and combination of resins and catalysts were also important factors, and preliminary considerations before treating cotton fabrics with resins used in this study are also important to get much better results.