TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Compounds: The polyisocyanate compound in the component (L) is aliphatic polyisocyanate, aromatic polyisocyanate and/or their derivatives, preferably diisocyanate, modified isocyanate or polymer diphenylmethane diisocyanate. Alternately, the fluorine-containing urethane compound is expressed with formula: (Rf-A1-Z-X1-OC(=O)NH-)mL(-NHC(=O)O-Y1)n or (Rf-A1-Z-X1-OC(=O)NH-)m1L.Rf,A1,Z,X1,Y1,m,n=as defined above;andm1=2-15.Preferred Process: A processing liquid containing processing agent having pH of less than 7 is prepared. The processing liquid is applied to the textiles followed by steam processing, water washing and dehydration. The processing agent is surface treating agent having water repellency, oil repellence and antifouling property. Preferred Definitions:    Rf=1-6C perfluoroalkyl group;    A1=-(CH2)p-, -CONR11R12-, -CH2C(OH)HCH2-, -CH2C(OCOR13)HCH2- or -O-Ar-CH2-;    R11=hydrogen or 1-10C alkyl group;    R12=1-10C alkylene group;    R13=hydrogen or methyl group;    Ar=6-20C arylene group;    p=1-10;and    X1=alkylene group which does not have hydroxyl group chosen from 14 groups such as -CH2-, -C(CH3)H-CH2- or -C(CH3)H-CH2-C(CH3)H-, or alkylene group which has hydroxyl groups chosen from 12 groups such as -C(OH)H-, -CH2C(OH)HCH2-, or -C(OH)HC(OH)HC(OH)H-.    EXAMPLE - 1,1,1,2,2,3,3,4,4-nonafluoro-4-iodobutane (in g) (34.6) was dissolved in dimethyl formamide (100 ml) and water (20 ml). Mercapto propanol (9.2) was then added followed by addition of sodium formate (6.8) and sodium sulfite heptahydrate (25.2), and stirred at room temperature. Water (250 ml) and isopropyl ether (250 ml) were added to the reaction liquid and solvent extraction was carried out. The organic layer was washed and dried to form 3-(perfluoro butylthio) propanol (31) with 100% yield. 3-(perfluoro butylthio) propanol (20) and methyl isobutyl ketone (2) were mixed and heated to 75-80degreesC for 10 minutes to form mixture (I). Pure water (15.6), polyoxyethylene alkyl ether (0.24) and alpha-olefin sulfonic acid sodium salt (0.1), were mixed and heated to 75-80degreesC for 10 minutes to form mixture (II). The mixture (I) was blended with the mixture (II), and emulsified. Water (92.1) was added to the emulsification liquid (7.9) to form a process liquid (100). The process liquid was sprayed onto a carpet and cured at 120degreesC for 10 minutes. A process carpet having excellent water repellency, oil repellency and stain resistance was obtained.