ABSTRACT In this work, an attempt has been made to develop nonwoven fabrics by needle punching technology and comfort characteristics of needle punched nonwoven fabrics are analyzed with respect to thermal conductivity, water absorbency, and air permeability. Box-Behnken experimental design was used to study the influence of parameters such as needle punch density, needle penetration depth and fabric areal weight on thermal conductivity, water absorbency, and air permeability. From the responses, it was noted that the maximum water absorbency of 494% and air permeability of 79 cm3/cm2/s and minimum thermal conductivity of 0.0251 W/mK was achieved at needle punch density 75 punches/cm2, 8 mm needle penetration depth and fabric areal weight 150 g/m2.