Abstract: The present invention relates to a spacer fabric with advanced cushionability, flexibility, and thermal conductivity, and a method of fabricating the same. In accordance with the present invention, the spacer fabric is useful as a car seat fabric. In particular, the spacer fabric is applicable to a car seat equipped with an actuator and a heating/cooling apparatus inside, due to the advanced flexibility for transferring the actuator moving effect to the body, the increased cushionability for minimizing the hardness of the surface of the device, and the high thermal conductivity for effectively transferring the quick heating/cooling effect to the body.