The invention relates to an emulsion composition, a method for softening fiber structure by using the same and a fiber containing base material processed by the same. The composition comprises the following components in portion by weight: (A) 0.01 to less than 25.0 portions of bi-organic group polyorganosiloxane; (B) 0.01 to less than 20.0 portions of softener; (C) 8.0 to 60.0 portions of water; and (D) 20.0 to 90.0 portions of aqueous solution formed by water soluble mono-hydroxyl groups or polyhydric alcohols, wherein the continuous phase of the emulsion composition is formed by the (C) water and the (D) aqueous solution formed by the water soluble mono-hydroxyl groups or alcohols in a ratio of between 1:0.5 and 1:10, and based on the weight of the emulsion composition, the total content of the components (C) and (D) is 30.0 to 98.0 weight portions.