"Softness" is one of the primitive terms describing the physical and sensory attributes of fabric, however, the information for its physiological mechanism compared to statistical physical factors of fabric softness is scarce. To explain the biomechanical and the potential neurophysiological phenomenon for exploring fabric softness, a finger-fabric finite element model is used to conduct an active contact simulation analysis. The effects of surface friction index and compression modulus of fabric on softness discrimination are investigated. The interests of the study are in the contributions of these fabric variables to the changing contact area, interfacial fiction shear stress and contact pressure distributions, which are significant cognitive variables or stimulus parameters in peripheral neural levels documented by prior observations. The mechanistic data for fingerpad-fabric interaction indicate that the basis for the perception of softness of flexible and bulk fabric is likely on the spatial variation of the pressure and shear stress on the skin resulting from the surface friction index and compression property of fabric. These conclusions suggest that devices for the haptic rendering of fabric softness, based on vibration result from surface roughness, is not sufficient to perceive the soft-touch feel of fabric as a result of the cues with lack information for the changing contact area by touch.