Comfort is generally defined as a pleasant state of physical and mental harmony between the human and the environment. Clothing known as a legal system mainly deals with maintaining body temperature based on the human physical activity which is corresponded to the climate changes as well as the environmental condition. During heavy exercises, lots of thermal energy would be resulted due to the body movements which in turn leads to increase the body temperature. Logistically, the body skin starts perspiration until the temperature decreases. Since the perspiration remaining on the skin surface made the human feels discomfort, the ability of clothing in order to transfer such disturbing agent into the surrounding environment is considered as the main issue. To provide the ability of rapid moisture transferring from the body skin, fabric surfaces could be modified using such permeable coatings via different methods among which the electro-spinning is recently considered as a highly effective solution in this regard. Following the given principles, this paper deals with two different types of knitted fabrics, structurally named as double jersey interlock and plain (single jersey) fabrics, in order to investigate their ability in skin comfort maintenance during perspiration. Using the electro-spinning process, surfaces of the prepared fabric samples was covered by cellulosic diacetate nanofibers. Initial to the electrospinning, the process was optimized by changing the controllable parameters included as source voltage, feeding rate, concentration of the spinning solution and drum speed, which could affect the production procedure as well as the quality of final product. Considering different variation levels for the given variables, eighteen design points were chosen for samples preparation based on Taguchi analyzing method. Nanofibers diameters coated on the knitted fabrics surfaces was precisely studied using a scanning electron microscopy. By the help of two methods of PDE (partial differential equations), namely Crank-Nicholson and weighted down, heat and moisture transfer processes of samples were modelled. According to results, the parameter Nano-fibers diameter has a significant effect on heat and humidity transferring. It was also concluded that type of the knitted structure significantly affect the samples air and water vapor permeability as well as the heat and moisture diffusion coefficients. It could be explained that the smaller spaces of nanofiber coated layers are responsible for higher capillarity and capillary strength of the knitted samples. Furthermore, higher thickness of the interlock knitted samples is also considered as an effective factor regarding their heat and moisture permeability. Comparing the nanofiber coated samples with uncoated ones leads to this fact that more capillary spaces within the fabric structure plays an important role in higher moisture and heat transferring process. Double jersey interlock knitted fabrics exhibited such better heat and moisture permeability according to both of analyzing models, particularly the weighted down model. As the final results, it can be claimed that the electrospinning is an effective method for improving the fabrics heat and moisture permeability via applying nanofiber coatings on their surfaces. Key words: electrospinning, weft knitted fabric, partial differential equations, heat and humidity transfer, capillary action, diffusion coefficient, modeling, optimization.