This study examined the correlation between a handle evaluation of cosmetic puff textile and a sensory evaluation. The KES-F system was used to analyze the main mechanical factors for the handle evaluation and a statistical method was used for the sensory evaluation. The results revealed different mechanical properties and handle values of the tested cosmetic puff textiles. A material type and structure of the cosmetic textile affected the handle property of the material which is the most important factor for a cosmetic purpose. Particularly, the physical properties of textile material are likely to be important factors for the sensory property of cosmetic material. In addition, the sensory evaluation also revealed different sensory characteristics of the cosmetic efficiency according to the cosmetic puff textile. No close relationship was observed between the mechanical properties and sensory evaluation on the cosmetic puff textiles. The sensory evaluation of a cosmetic efficiency is not only decided by the physical and mechanical characteristics of the cosmetic textile material. Overall, when using textiles used for the cosmetic purposes, it is important to consider not only the proper mechanical properties of the textiles but also the use and sensory satisfaction. Development and selection of the cosmetic textiles should be focused on both the material function and consumer satisfaction.