The main purpose of the leather products is to protect from cold. So determination of the thermophysiological properties of the leathers is very important to find out the usage area. In this study thermophysiological comfort properties of the leathers tanned with different tanning agents were searched. Chrome, vegetable, zirconium, glutardialdehyde, phosphonium tanning materials were applied to the same type of leather. According to results the leathers tanned with chrome have the highest thermal conductivity whereas lowest thermal resistance. The highest thermal resistance values were obtained with glutardialdehyde tanned leathers. Vegetable tanned leathers showed highest thermal absorptivity that means cooler feeling at the first contact. Zirconium tanned leathers showed the highest water vapour permeability among the others.