The purpose of this study is to analyze and characterize the correlation of the thermal comfort sensation with physiological responses for men in winter indoor environment. A number of experiments were conducted under twenty different environmental conditions with college male students. Clinical information on each participant was reported in terms of electrocardiogram (ECG), electroencephalogram (EEG) and self-centered evaluation. The comfort zone in winter is found, throughout the study, at Standard New Effective Temperature (SET$T^+$) of 25.2$^{circ}C$, Predicted Mean Vote (PMV) between 0.27 and 0.62, and Thermal Sensation Vote (TSV) in the range of -0.76 and 0.36. The largest difference in skin temperature is measured at the calf area with respect to air temperature changes. Skin sensitivity to environment temperature is explained as calf, head, chest and abdomen in descending order. Change in heat rate is analyzed to be in parallel with that of SET$T^+$.