The study is aimed at the development of finite element models for the analysis of numerical physical systems, applying them to the simulation of heat and mass transfer processes occurring between human skin and textile structures. The proposed methodology and numerical analysis of textile structures can be applied to predict the physical properties and performance of future products at the design stage. For example, the finite element models can be used in the development of protective clothing, outdoor clothing, passive and active cooling systems. In this work, finite element analysis (FEA) was done by using Comsol Multiphysics and Matlab software.