A theory of moisture absorption in clothing, with the associated effects of heat transfer, was developed and applied in a computer model. The model considers the body, underclothing, an outer layer, and the adjacent air layer. The theory was checked with an experiment involving four subjects. They wore heavy woollen clothing, which was either initially dry or humid, in both a warm and a cool environment. Model calculations and experimental results agree approximately upon the timing and magnitude of the effect of absorbing clothing on heat flows, temperatures and physiological reactions. Contrary to expectations the observed vapour resistance is lower in the heat than in the cold, probably due to differences in sweat distribution. It is pointed out that the usual way to determine the clothing characteristics by means of partitional calorimetry leads to considerable errors when the steady state has not been reached. In clothing that has high absorption properties the transient effects may be sustained for hours. Tests using the model show few beneficial effects of absorbing clothing on thermal sensation.