A study on the effects of various yarn and machine parameters on spirality of cotton tubular plain fabrics has been conducted and the results are statistically analyzed. The observations are taken both in finished as well as in reference states. The study reveals that relaxation process through washing and tumble drying causes the spirality of wale lines to develop. The extent of spirality is decided by the ease of freedom with which the unbalanced torque due to yarn twist gets relaxed. Tightness of fabric which is decided by yarn count and stitch length in addition to machine gauge controls the distortion of loops, resulting in increasing the spirality with the enlargement of stitch length, lowering the machine gauge and/or raising the yarn fineness.