Cotton tops for girl is breathable and transmits moisture away from the body and is absorbent and removes liquid from the skin, like a towel, according to Cotton Incorporated. Cotton allows you to remain comfortable as you exercise, keeping moisture from building up between your skin and clothing. The International Forum for Cotton Promotion states that cotton can take up to one-fifth of its weight in water before feeling damp.

Cotton clothing protects against from heat in the summer and cold in the winter by providing thermal insulation as the cotton fabric traps air between the fabric fibers. The cotton fibers in clothing hold the fabric away from the skin, further allowing for more air to be trapped between the skin and fabric which helps with insulation and comfort.

Cotton fabric rarely causes allergic reactions and wearing cotton is often recommended for those with skin allergies, notes Cotton Incorporated. Because cotton is hypoallergenic and does not irritate skin, it is used in medical products like bandages and gauze, and is the fabric of choice when it comes to baby clothing.

Cotton fabrics can easily be manufactured into weather-resistant garments through construction and finishing of the fabric. For example, cotton can be made into a tight, dense fabric with a weather-repellent finish to make weather resistant clothing, yet the cotton fabric retains its comfort and breathability.

Cotton clothing is soft and easily stretches, making it a comfortable fabric to wear. Due to its softness and comfort, it is often used in underwear and undershirts, according to the International Forum for Cotton Promotion.