This paper discussed the assessment of hand of cotton fabrics by enzymatic hydrolysis. The subjective hand and preference of denim fabrics finished by enzymatic hydrolysis were evaluated using the scale developed. The factors affecting consumers taste for denim fabrics were analyzed by the statistical technique. The effects of enzymatic hydrolysis on the properties of cotton fabrics were also evaluated by subjective hand measurements. The results are as follow; As the weight loss increased, evaluators thought that fabrics become finer, smoother, softer, warmer and more refined, and the sense of durability is sleeker and weaker, and the sense of weight is more flexible, flossier, lighter, softer, thinner. They didnt catch the change of moisture related properties according to the rate of weight loss. They also thought fabrics became more elastic, and less wrinklier as the weight loss increased. As the weight loss increased, the fabric was more preferred. The limited weight loss which changes the preference from "dislike" to "like" was 12.87%. The most preferred fabric was that with 12.87% of weight loss. It is supposed that the preference of fabric was related to the terms such as "sum-se-ha-da"(섬세하다), "mai-ku-rup-da"(매끄럽다), "yoo-yon-ha-da"(유연하다), "too-bak-ji-an-da"(투박하지 않다), "chom-chom-ha-da"(촘촘하다), "gil-ki-da"(질기다), "kun-juk-goe-ri-ji-an-da"(끈적거리지 않다), "ku-kim-i-ka-ji-an-nun-da"(구김이 가지 않는다).