Artificial leather used in this study was prepared by wet coagulation method with polyurethane resin in a laboratory instrument. Various needle-punching nonwoven fabrics were used as substrate material, which are widely used in the shoe industry as the substrate of insole or artificial leather. To estimate comfort properties with the finishing for artificial leather, we measured air, water vapor, and thermal transport properties ; and then we evaluated the changes of each property of finished nonwoven fabrics which were dipped and coated with polyurethane resin. The changes due to the dipping and coating processes for artificial leather may give rise to a feeling of discomfort. Water vapor permeability and heat keeping rate decreased, but thermal conductivity and a cool feeling increased with the finishing process. After dipping and coating processes, there was little significant difference in the transport properties of base materials. Therefore, the transport characteristics were more closely related to the finishing condition than the constructive characteristics of the base materials.
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