The aim of this study is to be the fundamental study for virtual clothing system of the future through a comparative analysis of the difference between a virtual frill skirt and a real frill skirt using a 3-dimensional Apparel cad system. Satin was selected as a comparative fabric of the real skirt and virtual skirt. And compared skirts are frilled 1.5widths, 2widths, and 2.5widths. In case of 1.5widths frilled, the real skirts and virtual skirts showed no significant difference except in shirring frill expression. However, in case of 2widths frilled, and 2.5widths frilled skirts, significant differences in the extent of frill flattening, the sectional diagram of the bottom hem, and the skirt shape. The virtual skirt showed that as its multiple proportion of frill increased, the sidelines of the skirt drooped and excessively extended, and collision detection that the belt was twisted and torn apart arose. Furthermore, not only the frill but also the shape of the skirt was transformed, and the bottom hems were widened back and forth, and the sectional diagram of the bottom hems were transformed into rounded shapes.