Disclosed is an endothermic towel which causes an endothermic reaction with moisture of a human body to remove a thermal feeling and to simultaneously dry moisture in a short time. The towel includes: a first towel member having an exothermic function; and a second towel member having a ventilating function, wherein the first and second towel members are integrated with each other by sewing edges of the first and second towel members, so that the skin temperature may be effectively dropped down, a feeling of use may be improved and the low-temperature state may be more efficiently maintained.