Tactile sensation of clothes is the important element that gives influence to a comfortable feeling by wearing clothes. Sensory test or physical characteristics of clothes has been used for evaluation of tactile sensation in clothes. But it is difficult for these methods to evaluate tactile sensation in clothes objectively. We propose an evaluation method of tactile sensation by using physiological response for the purpose of evaluating tactile sensation objectively. To evaluate tactile sensation in clothes, we measured event related potential (ERP), detected P300 in ERP. P300 is well known as ERP which reflected the human recognition and evaluation of stimulation. We studied the relation between P300 and tactile sensation, in order to confirm availability of P300 as an index of evaluating tactile sensation. As a result, P300 corresponding to tactile sensation was obtained. Obtained P300 at the time of uncomfortable tactile sensation for subjects had significantly greater amplitude than at the time of comfortable tactile sensation. Moreover it is suggested that brain’s activity by analyzed alpha wave is effective to the evaluation of tactile sensation in clothes objectively.