DP finished cotton fabrics treated by conventional and non-conventional processes to obtain superior balance of performance properties were compared in terms of resin location, morphological changes, and abrasion fracture pattern. It was confirmed that development of polymeric crosslinks and more uniform distribution were important factors. And it was found that tight monomeric crosslink formed by the conventional process increased binding action and making fibrillation difficult during flex-abrading, and resulting decrease in flex abrasion resistance.