The thermal condition of the air-conditioned environment is an essential factor ; nonetheless, the comfort of the actual air-conditioned environment cannot be established by other environmental factors, as well as by the senses of the persons in the environment. Among environmental factors that affect comfort are those, such as temperature, humidity, and airflow of draft, whose values can be measured objectively. Personal factors--a sense of warmth or coldness, and condition of physical health-- are not amenable to objective measurement . The sum total of these measurable and unmeasurable factors affects the sense of comfort in the air-conditioned environment. Nonetheless, it is almost impossible to pick out every environmental and sensory factor affecting workers in order to analyze and assess how it affects their sense of comfort. Hence, for this study, the author has selected factors, that are normally categorized as environmental, with values measurable by thermal measurement and other technologies, and sensory factors that can be readily reported by people engaged in work under air-conditioned environment. These selected environmental and sensory factors are regarded as being on the same level in the way they affect the sense of comfort. This report analyzes and asseses the degree of their effect on the comfort of people working in an air conditioned environment.