The effect of yarn count and twist multiplier on the dimensional stability and handle of weft knit fabric has been studied by comparing data acquired under the dry, wet and fully relaxed state. The sample weft knit fabrics have been prepared at two different levels of yarn feeding length using 10 kinds of cotton yarns with 2 different yarn counts of Ne50, 60 and 5 different levels of twist multiplier. Thus ten different kinds of cotton yarn have been used. The weft knit fabric samples have been made using the same knitting machine under the same driving condition except the yarn feeding length. And the studies were analysed statistically using the multiple regression equations of SAS package and the following regression results were obtained. (1) The relationship between twist multiplier and relaxations was; Ks=8.44＋3.54TM in dry relaxed, Ks=4.l1＋6.l1TM in wet relaxed, and Ks=4.82＋5.9TM in fully relaxed state. (2) The relationship among twist multiplier, yarn number and spirality was; spirality=-65.68＋9.63TM＋0.97Ne in dry relaxed, spirality=-94.38+12.13TM＋1.35Ne in wet relaxed, spirality=-89.6＋12.69TM＋l.15Ne in fully relaxed state. Where Ks, TM, Ne are abbreviations of relaxation constant, twist multiplier, yarn count.