Moisture and water transfer under the condition of heavy sweating are analyzed. Four different experiments are made to test moisture resistance, water-keep, wicking effect and drying ability of samples. Then gray analysis method is introduced to evaluate the comprehensive comfort of these fabrics. Result shows chemical fiber with high moisture transfer performance has advantage in water transfer and diffusion, which is suitable for human under the condition of heavy sweating. Though natural fiber can absorb moisture well, it cannot transfer fluid sweat. Therefore natural fiber fabrics such as cotton, wool are unsuitable to make functional sportswear.