It has been determined that the comfort in clothing is evaluated subjectively and depends on the consumer’s both positive and negative senses which the consumer receives through their sensory system. It has been established that the consumer’s subjective comfort in clothing is influenced by physical, physiological, neurophysiological, and psychological processes. Factors that make an impact on wearer comfort in clothing have been studied. The factors interact, form and influence the senses and perception of the individual. Indicators that have an influence on the physiological subjective comfort in clothing have been determined and hypothetically grouped. The prediction algorithm for physiological comfort has been created with the aim to predict the wearer’s level of physiological comfort in clothing in its guaranteed period of use while performing specific work tasks in a certain ambient environment. Based on the developed algorithm and factors that influence comfort in clothing, it is envisaged to develop a classification of bipolar descriptors that depict a consumer’s physiological comfort.