PURPOSE: To obtain a fiber structural material having excellent shape stability without lowering of strength, and further having excellent feeling and hygroscopicity.

CONSTITUTION: A mercerizing treatment is applied to yarn containing cellulosic fibers with an aqueous solution of caustic alkali, and cloth or fabric is woven or knitted by using the resultant mercerized yarn, and a resin is applied to the resultant cloth or the fabric. Otherwise, the mercerizing treatment is applied to the yarn containing cellulosic fibers with the aqueous solution of caustic alkali, and cloth or fabric is woven or knitted by using the resultant mercerized yarn, and the mercerizing treatment is re-applied to the resultant cloth or fabric again, then the resin is applied to the resultant cloth or fabric.