This study was carried out with the view of fundamental investigating to improve the tactile and the hygroscopicity of Poly(ethylene Terephthalate) (PET)fibers. Mono-sodium ethylene glycolate in ethylene glycol (MSEG-EG) solution was prepared and PET films were treated with it. The following conclusions were obtained. When PET films were decomposed in MSEG-EG solution, decomposition rate constant showed an exponential relationship with treating temperature; activition energy was 23.30 Kcal/mol, activation enthalpy was 22.52~22.60 Kcal/mol and activation entropy was -29.20~ -29.41 e.u. On the basis of the results obtained above and structure identification of decomposition products, it was found that the decomposition reaction proceeded through ester interchange reaction.