Experiments described in which cotton fabrics at different stages of chemical processing were abraded to different extents on a Stoll Abrasion Tester with three different abradants, namely, a worsted fabric, flax fabric and silicon carbide paper. The four different plain-weave cotton fabrics selected were 1) desized, 2) scoured and bleached, 3) mercerized, 4) resin-treated. The surface abrasive damages of treated fabrics were observed by SAM, and load-elongation percent retentions of abraded samples were measured by Instrong Tester. The result were as follows: 1. The maximum percent retention of load-elongation with three different abradants was exhibited by the scoured and bleached fabrics and the minimum by the resin finished fabric. 2. The electron micrographs of four different cotton fabrics abraded by flax, worsted fabric abradants for 900 rubs showed a large number of criss-crossing stray fibers in fabric structure. It may be the molecular adhesion for frictional resistance to be explained. 3. The electron micrographs of four different cotton fabrics abraded by silicone carbide abradants showed the form of busing or mashing fibers in fabric structure. The above might be on the basis of the ploughing theory.