Little is known about the relationship between perceptions of comfort and cognitive performance. In the present study, 40 subjects (20 men and 20 women) participated in a computerized cognitive task of visual vigilance. The computer task was completed under three conditions of clothing and tactile comfort: one condition was that of extreme discomfort, effected by the wearing of wool clothing material on the arms and neck in addition to each subject's normal clothing, including a short sleeve shirt; a second condition was that of minimal discomfort, effected by the wearing of cotton clothing material on the arms and neck, in addition to each subject's normal clothing, including a short sleeve shirt; and a third condition was a control, wherein no experimental material was added to each subject's normal clothing, including a short sleeve shirt. Comfort was assessed prior to, during, and after testing. Reaction time and accuracy of 400 trials of a visual vigilance task were assessed under each of these three conditions. Analysis indicated a significant difference in perceived comfort between the wool and each of the other conditions. In addition, both reaction time and accuracy declined in the wool condition. This study is among the first to identify a direct significant relationship between perceptions of clothing comfort and cognitive performance.