Lubricating softner(SOS-2) for permanent press(PP) finish was prepared by blending water, beef tallow hardened oil for improving softness, and the emulsion which was synthesized from N-hexadecanoyl-N,N'-bis(2-hexadecamidoethyl)amine as a softening component and silicone oil KF-96 as a lubricating component. The prepared SOS-2 and the PP finishing resin were applied to PP finishing cotton broad cloth and P/C gingham samples using one bath method. The properties such as tear strength, crease recovery, bending resistance test were tested. The samples treated with SOS-2 and PP finishing resin have improved properties, compared with nontreated samples, those treated only with PP finishing resin, those treated with commercial PP finishing softners and PP finishing resin.