Rayon is produced using processed plant fibers. It is often considered an artificial material and is more affordable than cotton. Because of its processed origin, it tends to be fairly durable and can often be found in clothing that also includes other synthetic fibers..Cotton, on the other hand, is a natural material, produced directly from plant fibers and is therefore much more breathable than rayon. It is often a bit more expensive than rayon but overall it is viewed as a more "luxurious" material.