Factors influencing the comfort and performance of knitted fabrics can be investigated to enhance the understanding and development of functional accessories. Issues related to the thermal regulation and moisture management of these materials are systematically explored in this research. Additionally, the effects of fibre type, yarn properties, fabric variables, and finishing methods are examined through the evaluation of physical properties relevant to the comfort of rib knit structures, particularly in sportswear design. 1x1 Rib knit 1structures were created using polyester spun, cotton spun, polyester filament, and viscose filament yarns with varying linear densities employing a KH-323N computerized flatbed knitting machine. Evaluations of physical properties, thermal characteristics, air permeability, antibacterial efficiency, and hydrophilic finish were conducted following ASTM standards and specific testing methods to thoroughly assess the quality and performance of the fabric. Significant insights into the physical and comfort properties of the fabrics were provided by the results. Varying thermal and air permeability characteristics were demonstrated by polyester-cotton and viscose-cotton fabrics. Thermal resistance and conductivity are influenced by filament denier, loop length, and knit structure, while these same factors affect air permeability. Air permeability is also impacted by finishing treatments, thereby highlighting the complex interplay between fabric properties and comfort. Advanced finishing techniques and novel fibre blends could be explored in future research to further optimize fabric comfort properties.