Abstract: Cotton fibers are wet finished in a simpler and quicker manner by forming the loose cotton fibers into an integral batt by needling utilizing a needling machine, or air laying equipment. After formation of an integral batt having a weight in the range of 10-32 ounces per square yard, the cotton fibers in the integral batt form are fed to a wet finishing range for effecting scouring, bleaching, steaming, finish application, washing, and/or drying thereof. Subsequently, the finished integral batt will be passed to a conventional fiber opener to break it back into fibers, or it may be taken up into a package for further processing. 100% cotton fibers, or cotton blends having at least 60% cotton fibers, can be processed.