Yarn property and structure design play a decisive role in the sweat, evaporation and heat dissipation comfort of single jersey. However, single jerseys also tend to exhibit limited moisture comfort properties, even with the use of high-performance fibers or specific structures. They also have some common phenomena such as backflow and the poor isolation of sweat, making the garment feel uncomfortable when worn. To enhance the moisture comfortable feeling of single jersey, the fabric is formed from a yarn combination of 75 dtex/288 f and 50 dtex/14 f polyesters, and the fabric structure with rapid moisture conduction is formed through the structural design. Through the research method of this paper, the single jersey ensures an excellent capillarity effect, and the outer surface of the fabric shows a large loop structure. In contrast, the inner surface is supported by yarn without contact with the skin. Furthermore, the fabric contains three pathways to transfer sweat outward, including a multistage bifurcated transmission system, which aids in the improvement of fabric moisture conduction, penetration and prevention. In the various tests, compared with plain structure, the single jersey of this design scheme exhibits a 1.98-fold larger loop size. It contains an effective sweat transmission pathway, which improves fabric air permeability and water permeability. In addition, the water repellent effect of the fabric is improved by 26.56%, with the inner surface of the fabric remaining dry within 3 s, even in the presence of heavy sweating. It is expected that the structural and material optimization designs of the single jersey can provide a promising method for functional textiles.