Toes socks are used widely for the health of feet. However, discomfort is one of the major complains from toes socks users. The purpose of this study is to determine the effect of functional fibers on the physiological response and wearing sensation of toes socks. For experiment, two different toes socks with cotton/warm fiber(WS) and cotton/chitosan fiber(CS) were knitted automatically by a computer controlled flat knitting machine. The control toes socks with cotton/nylon/polyurethan(TS) were prepared to compare the properties. Experiments were conducted in a climate room of $16pm2^{circ}C$, $50pm5%$ R.H. The results of this study were as follows. The change of heart rate, pulse rate, and mean skin temperature showed no difference among three different socks. However, skin temperature of TS was evaluated higher than that of WS and CS. After exercise wearing WS both instep temperature and sole temperature of women tend to higher compared to men. Wet sensation and overall comfort sensation of toes socks were significantly influenced by different fiber contents. Subjects evaluated WS and CS more comfortable than TS.