The yarn which is made from finest and longer fiber we called combed yarn. In the combing operation, fibres shorter than length of fibres or certain fixed percentage of short fibres are removed. Since the shorter cotton fibres are generally coarser, removing the shorter fibres leaves behind fibres which are relatively finer. Hence, fabric made from combed cotton fibres has a very soft touch. Combing involves additional processing step and also certain amount of fibres are removed as waste. Hence, combed cotton is more expensive than conventional carded cotton.