Based on the research on the comfort of clothing materials, to establish an index evaluation system for the comfort of the ear cushions of headphones. Through the desktop research method, the relevant literature of clothing materials was analyzed, and the various properties of clothing material comfort were extracted. According to the various properties of clothing materials, the relevant indexes of each performance were analyzed. Through the analytic hierarchy process, a hierarchical structure model of the comfort of the headphone ear pads based on the basic properties of the material is constructed, and the two indicators are compared and assigned, and the indicator weights are analyzed to obtain the weight of each indicator. Secondly, through the desktop research method, the ear pad materials are classified, and the optimal measurement method of performance indicators is summarized. Standardize the measurement data of the ear pads. Through the Min-max standardization method, the standardized values of all the measured values of all ear pad materials are obtained. The weight of each index is multiplied by the standardized value of each material and then the sum is obtained. The comfort score of each material. Finally, the validity of the evaluation index system of ear pad material comfort is analyzed. By constructing the evaluation system for the comfort index of the ear cushion material of the headphone, 8 ear cushion material comfort indexes are determined, the weight of each index is obtained, and the measurement method of each index and the classification of the ear cushion material are systematically summarized. Finally, the data is normalized by the Min-max standardization method, and the comfort score of the ear pad material is obtained by weighting, and the evaluation system is verified to verify the validity of the results. This index system can provide a reference standard for material selection for the overall comfort of the headset, and find specific index directions for the development and improvement of new materials for ear pads, and finally assist the construction of the headset wearing comfort design assistance system.