Numerical evaluation of seasonal acclimatization of human body on the neutral temperature of environment was examined by using a thermoregulatory model. Basal metabolic rate, skin conductance and vasodilation factor were introduced as elements to effect on seasonal acclimatization. The results of calculation are as follows. Change of basal metabolic rate has the most significant effect between these three pararmeters on the neutral temperature of environment. Values of the neutral temperature of environment are estimated to be 0.9-2.6 K higher in summer than in winter, when basal metabolic rate changes by 10-30 %. They rise 4.4-6.1 K when garment insulation value also changes from 0.9 clo in winter to 0.3 clo in sumrner.