The study used viscose rayon fabrics as precursor of carbon fabrics. As carbon fabric were manufactured by temperature treatment(the treatment temperature of 600 700,700,900 and 1000℃).The resistance reducing was observed, a carbon fabric are manufactured higher treatment temperature. When the carbon fabrics processed through the higher treatment temperature, the aromatic ring would form conjugated structure and crystal size (LC) were increased, which resulted in reducing resistance. The carbon fabrics processed 1000℃ treatment temperature, which show the relatively low resistance (1.279E+1Ω-cm).