Comfort is an important aspect in shoe design and shoe manufacture. However, certain criteria have to be determined for shoe comfort. Comfort cannot be measured directly, but some measurable variables may be used to interpret comfort. In this thesis, plantar pressure distribution was used to study comfort. In comparison with less comfortable shoe, the comfortable shoe produced lower pressure and provided an even distribution of the pressure at the plantar, surface of the foot. The nervous system plays an important role in comfort. To test the sensory aspect of comfort, plantar pressure distribution was compared between presummed increased sensory input and normal conditions. The increased sensory input caused discomfort and produced high pressure at the plantar surface of the foot. In general, pressure measurement can indicate the changes of comfort and sensory conditions and may be used in definition of comfort.