With the increasing demand of fabrics for special usage areas, more complex woven structures are designed and from the structural point of view, especially the parameters which affect the comfort properties become more important. This paper reports the effect of structural parameters of double layered woven fabrics, such as number of interlacing picks, period of interlacing and number of weft skips on the basic comfort properties of the fabrics (thickness, air permeability and wicking properties) produced according to Taguchi orthogonal array design. The investigated parameters were determined before and after finishing treatment. According to the results, it is found that period of interlacing has an important effect on the thickness and air permeability of both untreated and treated fabrics whereas in terms of drying coefficient, the effect of the investigated parameters is not statistically important.