PURPOSE: To perform a durable wrinkling processing by applying an alkali solution containing a polyfunctional epoxy compound and a bifunctional alkali- reactive compound to a cotton fibers structural material, performing a wrinkling process and crosslinking in a wet heated state. CONSTITUTION: An alkali aqueous solution having a pH of 11-14 and combinedly including (A) 1-30 wt.%, preferably 5-10 wt.% of water-soluble polyfunctional epoxy compound (e.g. ethylene or polyethylene diglycidyl ether) having >=2 epoxy groups in a molecule and (B) a bifunctional alkali-reactive compound comprising a water-soluble divinyl compound (e.g. N-N'-methylene bisacrylamide) having two double bonds in an amount of 5-50 pts.wt., preferably 10-30 pts.wt. based on 100 pts.wt. of the compound A is applied to a cotton fibers structural material by a pudding method and a wrinkle process is performed, then crosslinked in a wet heated state, thus the wrinkled state is fixed. By the method, a wrinkling having enriched durability with slight strength lowering can be obtained.