Approximately four years ago, by twisting PVA with cotton, towel was made called as Micro cotton. Even the product had many advantages like high absorbency, softness and appearance as higher gram weight, customer satisfaction because of durability of the product was missing. Being very attractive to the purchaser at the shelf of stores, micro cotton towel brought high sales values. However, after washing, the appearance of the towel lost its attractiveness, as well as its absorbency and softness. Regardless of how good the quality of cotton and PVA, after 4th or 5th wash, towel deformed as it was being used for years. The Miracle, quality developed by our company, having the hand feel and the effect as micro cotton, and not getting deformed after washing, stands as a good alternative to micro cotton. Developed after 6 months of Research and Development period, Miracle was found very attractive by our costumers in Heim Textile, and was ordered by many American customers. In addition to all these features, Miracle is also advantageous in its price as 600 gr/m2 Miracle and 500 gr/m2 micro cotton towels are at the same price.