The modern stage of the historical process, when formed a society called the informational, globalized, post-industrial, etc., is characterized by contradictions: on the one hand, an unprecedented level of comfort, on the other – is under threat the existence of the person. It is quite natural that in the beginning of the XXI century is becoming increasingly important integral value dimensions of understanding of the phenomenon of comfort with which the solution of such global problems as the positive and negative social and cultural consequences of the existence of a society of comfort that uses the latest technology is in constant search of the meaning of life exists on the threshold of environmental disaster. The purpose of the article is to analyze the value aspects of comfort in modern society. Objectives of the study: to analyze the essence of the functioning of the society оf comfort; to reveal the peculiarities of posing the problems of the society of comfort through the prism of axiology, to single out the main aspects of the problem; outline the importance of both material and spiritual comfort. This goal determined the application of general scientific methods – analysis, synthesis, comparison, induction and deduction, scientific abstraction, analogies and scientific generalizations, logical and historical analysis within a systematic approach. Thus, taking into account the moral and value aspect, comfort in modern society should be considered as a certain model that includes the following parameters: the absence of social evil, social injustice; ability to realize abilities; satisfaction of personal spiritual needs; conditions for human self-realization as a subject of social activity; access to cultural achievements, education; the required level of material well-being. Therefore, the model of «comfortable society» in its expanded form should include not only domestic comfort, but also intellectual, psychological, and most importantly spiritual.