The present invention relates to a towel for absorbing heat, which removes heat sensation by causing an endothermic reaction in combination with moisture in a human body, and simultaneously dries the moisture in a short time. The towel for absorbing heat comprises: a first towel member having a heat emitting function； and a second towel member having a ventilating function, wherein the first towel member and the second towel member are integrated with each other by being sewn at the edges thereof. Accordingly, the towel is capable of effectively lowering the temperature of skin, enhancing user's satisfaction when using the towel, and more efficiently maintaining a low-temperature state.
