The main purpose of this research is to study the effects of yarn structure variables as key factors influencing the comfort characteristics of cotton towel fabrics. Results of this work can help the producers or manufacturer to create desired quality towel fabric using optimum yarn parameters. The heaviest Grams per Square Meter (GSM) and the highest water vapor permeability were recorded by the Egyptian variety (Giza 90) while the maximum water absorption and air permeability were recorded by the Sudan variety (Acala). It is shown that the mean values of all comfort properties except air permeability decreased when the yarn count and twist multiplier increased. It is obvious that most interaction effects among the yarn parameters (cotton materials, yarn count and twist multiplier) were no significant for all towel comfort properties. It is found negatively and highly significant correlation coefficient between air permeability and each one of the other towel comfort properties. On the other hand, it is indicated that the heavier and thicker towel had more ability to water absorption and water vapor permeability. Also, there was positive and highly significant relation between water absorption and water vapor permeability. Results indicated that there were positively and highly significant associations between yarn hairiness and all towel comfort properties except air permeability. On the contrary, negatively and highly significant associations were obtained between yarn properties being number of neps, thin and thick places and evenness CV % from one side and all towel comfort properties except air permeability from the other side. It is clear that the yarn elongation and yarn tenacity had weak and ineffective effects on the towel comfort properties.