This study was performed In evaluate sleep efficiencies and conditions for comfortable sleep based on the analysis of Physiological signals under variations in thermal conditions. Five female subjects who have similar life cycle and sleep patterns were participated for the sleep experiment. It was checked whether they had a good sleep before the night of experiment. EEGs were obtained from C3-A2 and C4-A1 electrode sites and EOGs were acquired from LOC (left outer canthus) and ROC (right outer canthus) for REM sleep detection. Sleep stages were classified, then TST (total sleep time), SWS (slow wave sleep) latency and SWS/TST were calculated for the evaluation of sleep efficiencies on thermal conditions. TST was defined as an amount of time from sleep stage 1 to wakeup. SWS latency was from light off time to sleep stage 3 and percentage of SWS over TST was calculated for the evaluation of sleep quality and comfort sleep under thermal conditions. As result, the condition which raise a room temperature provided comfortable sleep.