The Pile fabrics industry is one of the most important and popular textile industries in the world market, due to its high ability to provide warmth and resistance to wrinkle and high drapeability, In addition to the ability of fabrics to absorb liquids. The objective of the research is to evaluate the comfort properties of cotton and bamboo fabrics and to find the relationship between the factors and variables of the pile production and these properties. The purpose of the fabric: the purpose of the pile fabric is to obtain the largest possible surface of threads and fabrics to help the drying process, which is the primary purpose of the fabric. Research problem: There are different types of pile fabrics that are used for various purposes and are produced from different textile materials. There is not enough research to explain the quality of some species in terms of comfort properties. In addition to that identifying the factors and variables that affect the quality of these fabrics and their suitability for the purpose for which they were produced. Aim of the research: The research aims to identify and evaluate the comfort properties of the pile fabrics, which produced from cotton and bamboo materials and to identify the most important variables of the production of piles that affect these properties. Results were statically analyzed using the statics program (SPSS). The T-test was performed to study the difference between the results of the comfort properties of both cotton and bamboo. The multiple regression model could also be found to establish the relationship between the piles variables as independent factors and the results of every comfort properties for both cotton and bamboo fabrics. The results confirmed that the independent factor (pile high) has the greatest effect on most of the properties followed by the leveling factor (piles density) except for the air permeability. The results were graphically been represented, and the results showed that bamboo material outperformed the cotton fabrics in most comfort properties except static electricity and softness. It was also found that the pile variables production were directly proportional to both the amount of water absorption and the amount of thermal insulation. The lack of effect on the static electricity property and were inversely proportional to the rest of the comfort properties.