In this the study, Lyocell fabrics for blanket were developed to get high value added goods for elder and Infant. Therefore, the purpose of the study was determine the effect of twist per inch on the physical properties of developed fabrics, including compression property and abrasion resistance on the process for making Lyocell combined yarns. For comparison, commonly used cotton blanket was used. The results were as the follows: 1) Dimensional changes of Lyocell fabrics was in -3% which value was pretty stable, and antistatic property was very good with 10V of electric propensity voltage which means there was no static electricity at all. Pilling property of Lyocell fabrics showed 3 grade which was good and air permeability and moisture vapor transmission rate of Lyocell fabrics were higher than those of cotton fabric and keeping warmth rate of Lyocell fabrics was about 50% which means it very warms. 2) Twist per inch of Lyocell combined yarns increased with tensile strength and elongation of Lyocell fabrics. 3) Twist per inch of Lyocell combined yarns increased with decreasing thickness reduction rate and therefore, compression property of those was pretty good. Specially, compression property of Lyocell fabrics made with yarns of 3.9TPI was better than those of cotton fabric. 4) Twist per inch of Lyocell combined yarns increased with abrasion resistance of Lyocell fabrics.