With constant changing of the textile production pattern, how to improve the market competitiveness of textile enterprises and increase product value is one of the most important questions which current domestic textile enterprises are faced with. With constant improvement of the consumption level and consciousness of people, novel cellulosic fibers with efficacy of environmental protection, bacterium resistance, odor resistance and the like are popular in the market, and the invention provides incell fiber and cotton fiber blended yarn and a spinning process. The blended yarn is formed by blending incell fibers and cotton fibers with a blending process and comprises 1%-99% of the incell fibers and the balance of cotton fibers. The fibers are spun to form yarn with a blending process, and the blended yarn has the advantages of the incell fibers as well as the advantages of the cotton fibers, has high strength, moisture absorption performance, breathability and bacterium resistance, is hygienic and is an ideal choice of fabrics for manufacturing baby clothes, home textile products, medical care products and high-brand garment fabric.