The use of automated and electric power driven equipment is limited to the few large-scale processors. A spinning wheel is a device used for centuries to twist or spin fibers into a continuous thread or yarn that is been later used in fabrics weaving. In Ethiopia, the spinning is done by the traditional drop spindle method, it is time consuming and tedious for the spinners. This thesis work aims to design, adapt and fabricate the Ashford kiwi cotton spinning wheel. The designed and fabricated spinning wheel is operated by both mechanically, by treadling mechanism, when there is no electric power and by electrically, operated by electric power, when there is electric power. For the case study cotton is spin by using drop spindle method, its productivity is low. Therefore, these paper aims to adapt the Ashford kiwi cotton spinning wheel to our country. The design and analysis of each component was done and the result was crosschecked with simulation of some very stressed components. The design analysis and the simulation result shows that the design of components was safe. The paper includes the part and assembly drawings, assembling procedures, manufacturing process, maintenance methods and working principles. The spinning wheel was designed and fabricated with locally available materials. It is affordable for every spinners and costs 5,260 Birr. The newly designed and developed cotton spinning wheel was tested and spun one kilogram cotton fiber within one hour but the Ashford cotton spinning wheel spun the same amount in three hours and using the case study spinning method, drop spindle, it was spun within ten hours. Therefore, the newly developed cotton spinning wheel was advantageous over the drop spindle and Ashford cotton spinning wheels.