A cloth with cooling effect is used to dress the human body and comprises a cloth structure. The cloth structure has at least one outer layer and at least one inner layer set between the outer layers. The inner layer is composed of chemical fiber line body and macromolecule material line body for absorbing evenly and holding the moisture in the cloth structure. Such that, the moisture will be evaporated to the atmosphere by the vaporization, and heat in the human body will be take away at the same time for cooling.ㄧ種具降溫效果之布料，用以穿戴於人體，係包括ㄧ布質結構具有至少一外層及一內層，該內層係夾襯於所述外層，並該內層係採一化學纖維之線體及一高分子材料之線體組合而成，所述內層能均勻吸收水分並將水分鎖於該布質結構內；透過所述布質結構均勻吸收水分並將水分鎖於該布質結構內，利用蒸發作用將水分揮發至空氣中並同時帶走體熱以達到降溫之效果者。
