Using the unique cross-section technology, the antibacterial heat/cooling sensation masterbatch is twisted into the absorbent yarn, so that it produces warm/cooling sensation with the change of human body temperature, and the performance and handfeel will not be degraded because of many times of washing, and the fabric has the special efficacy of bi-directional thermoregulation, anti-bacterial, moisture-absorbent and sweat-absorbent, anti-static and anti-pilling.