Cooling function is definitely one of the most desirable attribute of clothing. In spite of the recent progress on phase changing material(PCM) research, the final products with sufficient amount of cooling capability have not yet to be developed in market. A new concept of cooling fabrics has been proposed by applying "Peltier effect" to textile materials. It occurs whenever electrical current flows through two dissimilar conductors; depending on the direction of current flow, the junction of the two conductors is absorbed or released heat. This effect has been tested on P-type and N-type conducting polymers. A P-type conductive polypyrrole coated fabric was synthesized by in-situ polymerization on plain weave PET to make conductive fabrics. And an N-type electrically conductive material was synthesized by treatment of MWNT and polyethyleneimine(PEI). A noticeable amount of temperature difference has been found on the fabrics.