Breathable and comfortable cotton and manufacturing process therefor

A breathable and comfortable cotton, wherein a breathable and comfortable layer is formed by sequentially bonding a Tencel Lyocell layer, a porous fiber temperature-controlled moisture-absorbing layer, and an elastic support layer from top to bottom via low-melting-point fibers;

• the Tencel Lyocell layer is formed by carding and mixing the following fine textures:
• 3-5 parts by mass of a Tencel Lyocell fiber, 3-5 parts by mass of a porous fiber, 1-3 parts by mass of a superfine fiber, and 1-2 parts by mass of a low-melting-point fiber;
• the porous fiber temperature-controlled moisture-absorbing layer is formed by carding and mixing the following fibers:
• 5-6 parts by mass of the porous fiber, 3-4 parts by mass of a hollow fiber, and 1-2 parts by mass of the low-melting-point fiber;
• and
• the elastic support layer is formed by carding and mixing the following fibers:
• 3-4 parts by mass of an elastic fiber, 5-6 parts by mass of a non-elastic fiber, and 1-2 parts by mass of the low-melting-point fiber.