The silk comforter is known for high-quality material silk as high quality futon superior in arranged comforter feel. The silk floss of raw materials is cotton made from the cocoon of the silkworm. The silk is praised highly as "the second human skin" in nature animal fiber with characteristics such as the superior lightness, softness, thinness in the natural world, it is called "the fiber empress" in the fiber industry. It is shown that the chief ingredient of the silk has 87% of similar degrees with human skin as pure nature animal protein fiber. The ingredient includes the amino acid which much human body needs and is effective in good for the skin, feel at ease and The ingredient includes the amino acid which much human body needs and is effective in preventing a fair skin, cheap God, neuralgia. The silk comforter has effects such as thermal insulation, cold protection, ventilation, the electrostatic removal. The price of the silk comforter becomes slightly higher, but gains popularity as the futon which was superior in feel of a material, feeling in bed .