The purpose of this study is to experimentally analyze the relationship between structural characteristics of cotton fabrics and their cool-and-warm felling in order to develop more comfortable fabrics. Comfort in textile products has been emphasized as consumers preferred performance to fashion of clothing. Thermal comfort of clothing is a basic parameter of the comfort sensation which is usually represented by the cool-and-warm feeling felt by human skin. Cloo-and-warm feeling is perceived by the heat flux which transfers heat energy stored in an object to skin. We feel warm (cool) if the temperature of nerve extremity in skin ascends (descends). As cool-and-warm feeling determines the comfort sensation of clothing, it is important to develop new comfort fabrics. Although considerable works have been made on the body, clothing, and environment, there has been no research study on the structural characteristics of fabrics and their cool and warm feeling. Cool-and-warm feeling is closely related to the transient heat transfer property. This research study used the cotton fabrics manufactured in Korea as sample and measured $q_{max}$ value with thermal property measuring instrument (Thermo-Labo II type). $q_{max}$ values estimated by polynomial regression equation were compared with those observed in this study. This study also identified the structural parameters of cotton fabrics for a specific range of $q_{max}$ values. The findings of this study can be summarized as follows: 1) As the thickness, porosity and air permeability of cotton fabrics increase, $q_{max}$ value decreases. 2) As the fabric count and over factor of cotton fabrics increase, $q_{max}$ value also increases. 3) $q_{max}$ values have been estimated by simple and polynomial regression equations developed in this study. Regression curves which have been plotted by polynomial regression equations also provided with the range of structural parameters for a specific range of $q_{max}$ values of cotton fabrics. This study would be significant in that it has identified the structural Parameters for the cool-and-warm feeling of cotton fabric at $65\%$ relative humidity.