Cotton fiber, NaOH-mercerized cotton fiber, cotton fabric, and NaOH-mercerized cotton fabric have been treated by liquid ammonia at -33.4$^{circ}C$. The fine structures, bending properties, tensile strengthes, shrinkages for laundering, and wrinkle recoveries were studied. The treatment of cottons with liquid ammonia brought about the transition of crystal lattice ; transforming cellulose I crystal of original cotton to cellulose I and III crystal, and cellulose II crystal of mercerized cotton to cellulose II and III crystals. The degree of crystallinities were decreased in the order of liquid ammonia>NaOH/liquid ammonia>NaOH-treated cotton. However moisture regain and water absorbency for liquid ammonia-treated cotton were lower than that of NaOH-treated cotton because of a difference in swelling actions of the agents. It seems caused by intermicrofibrillar pores produced in swelling processes. The bending rigidity and bending hysteresis were decreased remarkly by liquid ammonia treatment. Therefore softness and dimensional stability were improved. The liquid amminia and NaOH/liquid ammonia-treated cottons moreover show excellent properties in tensile strength, anti-shrinkage for laundering, and wrinkle recovery.