A multi-layer yarn structure and a method for making the same are provided. The multi-layer yarn structure includes a core layer, a layer of noncircular fibers, and an outer layer. The core layer has a plurality of hydrophobic fibers. The noncircular fibers surround the core layer to form a middle layer. The outer layer surrounds the middle layer and has a plurality of hydrophilic fibers. The method spins different fibers into multi-layer yarn for making textile with a soft, smooth, and thick feel. By utilizing inherent characteristics of the multi-layer yarn structure, the textile may regulate moisture released from the human body and keep the body dry and comfort.