Thermal properties of fabric depend on fabric construction parameters such as fiber and yarn type, fabric thickness etc. and also moisture content present. As the moisture content of the fabrics increase thermal properties of the fabrics vary. Thermal resistance is one of the main parameters of thermal comfort of fabrics. Thermal resistance of fabric decreases as the fabric moisture content increases. In this study the thermal resistance of knitted fabrics produced from cotton, polyester, modal and acrylic fibers in different moisture content is predicted from construction parameters by using two different regression analyses. The findings show that specific heat of fiber, fiber density, fabric thickness and loop density are the most important factors for thermal resistance of the fabric and thermal resistance of the fabric in different moisture content can be predicted by using regression analysis successfully.