It is generally known that cotton treated with liquid ammonia has better soft handle, wrinkle recoveries and stability of appearance as compared with the alkali mercerized cotton. In this study, the various cotton fabrics treated with liquid ammonia$(NH_3)$, sodium hydroxide(NaOH) and sodium hydroxide(NaOH)/liquid ammonia$(NH_3)$ and untreated cotton fabric were investigated and compared in terms of physical properties and dyeing behavior. As the result, the strength of four kinds of cotton fabrics were similar. But the elongation of cotton treated with liquid ammonia increased slightly. Liquid ammonia treatment reduced the crystallinity of cotton and the crystalline structure of cotton transformed from cellulose 1 to mixed structure of celluloseIand III. In dyeing, dyeing rate decreased but equilibrium dye uptake increased by liquid ammonia treatment of cotton fabrics.