メン 
わた 
() cotton
 
めん (n) cotton
わた (n) (1) (uk) cotton plant (Gossypium spp.), (2) batting, wadding, padding
めんぷ (n) cotton cloth, cotton material
めんみつ (adj-na,n) minute, detailed, careful, scrupulous, thorough

Links: KanjiDic: EDict : Wikimedia
Etymologies: 中文字譜 : 説文解字