Moisture transfer properties in fabric are critical to determine the thermal and sensorial comfort. Cotton fabric possesses many desirable characteristics that contribute to clothing comfort. However, in hot and wet environment or during some activities that human perspiration occurs, high absorbency of cotton makes its use undesirable. In this study, a chemical finishing method is developed to increase liquid moisture transfer properties on cotton fabric or clothing. The moisture management properties of the finished fabric or clothing were evaluated by using moisture management tester. Further wear trials were conducted to verify the comfort feeling toward finished area and unfinished area, which showed that this technique can effectively improve the overall comfort sensation especially during prolonged perspiration.