The present invention provides a method for successively introducing water soluble fibers into finish fibers (e.g. cotton) to produce a hollow and ultra soft structure, by introducing water soluble slivers into the center of a multi-hole feeder with multiple cotton fiber slivers arranged around the water soluble fiber in a pre-drawing process via a multi-hole sliver feeder. A plurality of these fibers can be drawn together to produces a fiber having multiple water soluble fibers. A cloth, e.g., towel, can be made using the method.