To obtain a steamed towel capable of simultaneously heating and humidifying easily for a long time and mainly suitable for cosmetic use by providing a towel containing water absorption resin.

An outer cover 2 is formed by cloth usable for a towel, and water absorption resin 1 is contained inside to increase water-holding capacity and make it possible to hold more water. Concretely, the water absorption resin 1 is put between two pieces of cloth or one piece of cloth folding in two, suitable for towel, and the cloth is bound together by sewing or gluing circumference of two pieces of the cloth or three sides of the folded cloth to form a towel containing water absorption resin 1. Thereby, water absorption resin expands 100-300 times in volume according to the kinds of water absorption resin 1, which makes it possible to obtain a towel capable of storing corresponding amount of water inside, and the towel is heated later to use as a steamed towel.