While cotton is a natural fiber woven from cotton plant seed pods, viscose is a manufactured fiber made from regenerated cellulose fibers (wood pulp) and is a part of the rayon family of fabrics. It is sometimes referred to as “rayon viscose”.
Both offer excellent breathability and a soft feel. Cotton is the more durable fabric of the two, especially when it absorbs moisture. Viscose is less durable, but when blended with cotton, it imparts a silky luster, extra softness, and a nice drape to the fabric.