Functional finishes that address comfort and protection have become increasingly important in recent years. This chapter will discuss finishes that address thermal and sensorial comfort both from a physical standpoint and from a social perspective. Thermal regulation, moisture management and odor control finishes are among those discussed. Finishes that improve the protective functions of clothing are important to individuals who work or participate in other activities where hazards may be encountered. Flame resistance, liquid barrier, antimicrobial and UV protective finishes are among those discussed. Phase change materials (PCMs) and nanotechnology are some of the newest approaches to providing ‘smart’ finishes impacting comfort and protection. The chapter also addresses the balance that must occur in achieving each type of comfort or protection and considers the health issues that have been identified with various types of these finishes.