The purposes of this study were to manufacture sirofil yarn using tencel roving and low melting polyester filaments and to analyze the physical properties of sirofil yarns with yarn count, in order to develop composite yarn for high glossy and luxury textile fabrics. The surface morphology of sirofil yarn was observed with the SEM. Tensile and bending properties of sirofil yarn were examined with the yarn count. The tensile fracture of sirofil yarn was shown with a two-step process. Firstly, tencel yarn having low elongation was broken and then the low melting polyester filaments were fractured with very high elongation. Bending properties of sirofil yarn were measured with the KES-FB. The bending rigidity of sirofil yarn was between that of tencel spun yarn and that of low melting polyester. Also, the surface property of sirofil yarn was evaluated in terms of the hairiness coefficient. It was shown that stress, strain, bending rigidity, bending hysteresis and surface hairiness coefficient of sirofil yarn decreased as yarn count increased.