The effect of beauty and comfort on the quality of clothing are discussed. Wear trial and sight trial were performed for twenty four samples of gathered skirts, The subjective evaluation by SD methods was analyzed by using factor analysis and was related to the mechanical characteristics of the material. The total quality of gathered skirts was explained by one factor of visual beauty concerning subjective sight evaluation, and by two factors of tactile and visual beauty concerning subjective wear evaluation. Visual beauty and the total quality of gathered skirts are closely related to the mechanical properties of bending, shear and fabric weight, and is to be described by the parameters of formability, elastic potential and drape components concerning garment appearance.