The prolonged manifestation of workers working in warm and moist atmospheric conditions results in their decreased labour work productivity, excessive sweating, and heat stress. Flexible and comfortable cooling vests are an appropriate solution to enhance labour work productivity. The study aims to determine the cooling efficiency of the material. A model is developed work on the principle of indirect evaporative cooling (IDEC) provides cooled air without adding humidity i.e. latent heat of vaporization is transferred to working air, which makes more doable over the direct evaporative cooling (DEC). The performance of three different hygroscopic materials is evaluated on the base of the following parameters including ambient air temperature, primary and secondary air temperature, and relative humidity. This study shows that aspen pads have proven to be the most appropriate hygroscopic material in achieving a minimum temperature difference of 7° at ambient temperature and relative humidity.