In this study, we measured and analyzed functional and comfort properties of nonwoven fabrics which are widely used in the shoe industry as the substrate of insole or artificial leather. It was possible to predict the properties of materials for shoes by analyzing tensile, shear, bending, compressional, and surface properties. To estimate comfort properties, we tested air, moisture, and thermal transport properties, then we evaluated th changes of each property of finished nonwoven fabrics which were dipped and coated with polyurethane resin in a laboratory instrument. In comparing mechanical properties of finished fabrics with those of base fabrics, B and 2HB remarkably increased compared with other properties, and the intrinsic properties of base fabrics mainly affected the properties of finished fabrics. Artificial leather manufactured by dipping and coating processes were investigated to define the variatios of transport properties. The changes due to the finishing may give rise to discomfort. Water vapor permeability and heat keeping rate decreased and thermal conductivity and cool feeling slightly increased. These transport characteristics were more closely related with the condition of finishing than with the construction of base fabrics.