This study is to measure the thermal resistance of 7 types of Parka of different materials with thermal manikin and to compare their effects on physiological responses & subjective wear sensations. Following are the results obtained from the experiments 1) From the thermal manikin experiment, i) As an outer layer, although not significant, water proof fabric was warmer than water proof-vapor permeable fabric. ii) In case of insulating material, down was better for thermal resistance than polyester wadding of the same thickness. Moreover, as the down was thicker, it had more efficiency in thermal resistance. However, the marginal efficiency of thickness was found to be decreasing. 2) From the male-subject experiments, i) Chest temperature, mean skin temperature & microclimate temperature showed the same results on thermal resistance as those of the thermal manikin experiment. ii) Only during rest periods, there was a significant difference among 5 insulating materials in the sense of microclimate humidity. The almost same conclusion was obtained from the above experiments. Even the outer layer did not significantly affect thermal resistance & subjective wear sensation, insulating materials had a significant influence upon them. But in case of 3.5 cm down, it gave less comfortable than that of the thinner. Therefore the optional one for the best comfort & thermal resistance among 7 combinatins is the outer layer of water proff-vapor permeable & insulating material of 2.1 cm down.