Abstract: The water-soluble non-woven fabric according to the present invention is prepared by (a) preparing a non-woven fabric with cellulose fibers, (b) mercerizing the non-woven fabric with aqueous sodium hydroxide in a solvent in a bath, (c) carrying out etherification of the mercerized fabric by adding monochloro acetic acid solution, (d) neutralizing the fabric with a hydrochloric acid solution to be a pH of about 6.0 to 9.0 in the bath, and (e) post-treating the fabric through dehydration and drying. The dissolving time of the non-woven fabric can be controlled depending on the amounts of the solid monochloro acetic acid, solid sodium hydroxide and hydrochloric acid to be used.