The paper reviews the notion “comfort in clothing” with the goal to clarify the quintessential principles that provide the comfort of clothes. With the development of science that has led to an improved quality of life, the desires of users towards clothing that has to provide comfort in respect to activities and movement in an ever-changing environment have been multiplying. Comfort in clothing is a very complicated issue, where many characterizing indicators are subjective and influenced by different kinds of factors and their combinations. Many researchers in different scientific sectors are interested in clothing comfort. The feeling of comfort implies the provision of psychological, physiological and psycho-physiological comfort. The psychological comfort in clothing is subjective (according to the desires and needs of a person). It includes geographical or climatic, economic, historical, cultural, social and individual aspects. The physiological comfort in clothing is characterized by free activity of the human body. The garment has to conform to the anthropometrical characteristics of the user. A correctly chosen combination of fabric and constructive solutions ensure the movement of warmth and moisture between the body, the clothing and the surrounding environment, creating a favourable microclimate under the garment. The psycho-physiological comfort in clothing ensures the undisturbed operation of a person’s sensory system receivers. Information has been gathered about the visionary, hearing, tactile, smell and taste receptors, their abilities and provoked feelings that influence the comfort in clothing for the user. Comfort in clothing is evaluated by subjective feelings of the individual. In its turn, the evaluation of subjective feelings in clothing can be expressed by numbers using the absolute or differential feeling threshold method, as well as the subjective scaling method. Furthermore, it is planned to create a system that will help forecast the comfort level of a person in a particular garment within a particular environment.