In this paper, three primary hands and total hand, suggested by HESC, of Korean winter suits for men had been judged by the experts in factories, so called by means of hand judgement. And the mechanical properties of those suits had been measured by KES-f measuring system, developed by Kawabata. And then the regression equation, which hand values can be calculated from mechanical properties, can be obtain from sensory properties and mechanical properties of those suits by means of a step wise block regression analysis. Hand values and mechanical properties between Korean winter suits and Japanese had also been inspected, and compared each other. The results obtained were as follows. 1. Correlation coefficient between expermental and the regressed hand values of Korean winter suits were higher than those of Japan. 2. The saturation R with in creasing terms of Xi suggests that the behind terms of after the saturation can be ignored. 3. The order of contribution of each of the characteristic values to the hand values were as follow. a) stiffness; bending properties>shearing properties>tensile properties>surface properties>compression properties>W.T. b) smoothness; surface properties>tensile properties>compression properties>shearing properties>T.W.>bending properties c) fullness and softness; compression properties>surface properties>tensile properties>shearing properties>T.W.>bending properties.