A comfort control system includes a user-end subsystem and a system-end subsystem. The user-end subsystem includes an environmental control device, a sensor and a communication apparatus. The environmental control device adjusts an environmental factor value of a predetermined area. The sensor senses an activity value of a user. The communication apparatus sends the activity value and an identifier corresponding to the user. The system-end subsystem includes a communication element, a comfort database and a computing apparatus. The communication element receives the identifier and the activity value. The comfort database includes a basic data table having a physiological value and a preference data table having a control parameter. The computing apparatus looks up the basic data table for the physiological value and looks up the preference data table for a corresponding control parameter. The computing apparatus controls the environmental control device to adjust the environmental factor value.