The purpose of this study was to quantify the relationship between the sense of touch and mechanical properties of man-made leather. The first was to develop the five conversion equations which convert mechanical properties of man-made leather into five factor scores, which express five factors of the sense of touch(surface property, stretchiness, thickness & weight, thermal property(warmth & coolness), and moisture property(sticky & clingy)). The second was to develop the conversion equation which converts five factor scores into score of the sense of touch. Five factor scores were predicted by the following mechanical properties; surface property factor by log2HB and (log2HB)2, stretchiness factor by logEM, thickness & weight factor by logT, log2HB, logW, thermal property factor by logT, logHB, logSMd, and moisture property factor by logMMD, RC, RC2, (logEM)2, RT2. Subsequently, these five factor scores were converted into score of the sense of touch. The predictive abilities of the developed equations were satisfied.