Source : Webster's Revised Unabridged Dictionary (1913)

Toweling \Tow"el*ing\, n.
   Cloth for towels, especially such as is woven in long pieces
   to be cut at will, as distinguished from that woven in towel
   lengths with borders, etc. [Written also {towelling}.]

Source : WordNet®

toweling
     n : any of various fabrics (linen or cotton) used to make towels
         [syn: {towelling}]