Silicone softner(SSN-3) for permanent press(PP) finish was prepared by blending beef tallow hardened oil for improving softness, water, the emulsion, which was synthesized from pentaerythritol monostearate as a softening component and silicone oil KF-96 as a lubricating component. The prepared SSN-3 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 crease recovery, tear strength, bending resistance test were tested. The samples treated with SSN-3 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. Also from the bending resistance test, the two kinds of fabric samples treated with SSN-3 of 3% showed grade 5 and these were good enough in feeling.