This study is performed to determine the characteristics of fabric sounds and the mechanical properties to predict their auditory comfort. In order to obtain quantitative information about emotional changes evoked by fabric sounds, physiological signals are acquired and analyzed when each fabric sound is presented to participants. Physiological parameters employed in this study are electroencephalogram and autonomic nervous system activities, including photoplethysmogram (PPG), skin conductance level (SCL), and the ratio of low frequency to high frequency (LF/HF) from the power spectrum of heart rate variability. As sound parameters, the pressure level of total sound (LPT), loudness(z), and sharpness(z) are calculated. Mechanical properties of the fabrics are measured with the KES-FB system. Bending hysteresis and weight. reflect negative sensations, influencing slow alpha, LF/HF, and SCL. Among sound parameters, LPT, loudness(z), and sharpness (z) influence negative sensations, causing the increment of SCL and LF/HF with the decrement of slow alpha and PPG.