With the growing demand for clothing comfort, the thermal comfort performance of textile and apparel materials has become a key research focus in the textile industry. Thermal comfort is not only closely related to the wearer's comfort and health but also plays a crucial role in clothing design and material selection. The thermodynamic properties of textile materials, particularly thermal resistance and the Predicted Mean Vote (PMV) index, significantly influence wear comfort. However, most existing studies primarily focus on individual thermodynamic properties, lacking a systematic quantitative approach. Moreover, current calculation methods fail to comprehensively account for the multidimensional thermodynamic characteristics of materials in assessing thermal comfort. Accurately evaluating the thermal comfort of textile materials based on thermodynamic principles remains a pressing challenge. Existing studies mainly rely on empirical calculations of thermal resistance and PMV values, often based on simplified assumptions that do not adequately adapt to various environmental conditions and textile material properties. While some models for thermal resistance and PMV evaluation have been proposed, they are largely dependent on experimental data or assumptions, lacking an integrated analysis of multiple thermodynamic characteristics. To address these gaps, this paper proposes a thermodynamics-based method for evaluating the thermal comfort performance of textile materials. By quantitatively calculating thermal resistance and PMV values, this study aims to provide a theoretical foundation for clothing design and material optimization.