This study was accomplished to investigate the mechanical properties and handle according to treatment processes and brushing condition. For this study, grey fabrics of blended ratio of polyester 65% : cotton 35% were bleached and dyed. These fabrics were then brushed 1, 3, 5 and 7 times. The mechanical properties were measured with a KES-F system and the mechanical data were then transformed into hand values by the conversion equation, that is, KN-201-MDY. The results obtained by the analysis are as follows; 1) The variation of mechanical properties was remarkable in the initial brushing of 1∼ 3 cycles for all of grey, bleached and dyed fabrics. The values of RT, 2HB, B, G, 2HGS, MMD and SMD were decreased and MIU, WC and T were increased with the increase of number of brushing . 2) LT, B, 2HB, G, 2HG, 2HGS, MMD, SMH and W of dyed fabrics which is coincident with the end use showed lower values than those of grey or bleached fabrics, but MIU, WC and T were higher 3) From the variation of hand value, stiffness of dyed fabric showed lower value than that of grey or bleached fabric. On the other hand, smoothness, soft feeling and total hand values of dyed fabric were higher. Especially, dyed fabric showed the highest total value at the 3 cycles of brushing condition.