To obtain guideline for developing new types of clothing used the towelling fabrics, we clarified the heat and moisture transfer properties of the towelling fabrics. The results obtained were as follows:1. Because the towelling fabrics were thick, the dry heat loss Hd of the towelling fabrics was lower than that of cotton fabrics on the market. However, the measured value Hd of the towelling fabrics was higher than that predicted from their thickness and apparent density.2. The thermal conductance Cd of towelling fabrics which were made of cotton fiber was higher than other fibers (except for cotton) in dry or wet conditions. From this fact, it was suggested that using fabrics which were made of other fibers (except for cotton) for clothing for winter was valid, because their Cd was lower than that of cotton.3. The maximum value of heat flux qmax of the towelling fabrics was about half of that of cotton fabrics on the market. Furthermore, it was found that qmax conformed to uses could be controlled by patterning the pile.4. The thicker the fabric's thickness was, the lower the latent heat loss Hw became. And, it was suggested that the body temperature under the sweating with towelling clothing would not decrease rapidly, because the water absorption area in the ground layer was larger than those in the upper and lower pile layers. From these results, it was concluded that applying the towelling fabrics to clothing for infants or elderly persons was to be desirable.