Flooring is an important part of the building, it plays a role for structure as well as aesthetics and it can be a major contributing factor towards thermal comfort of a building if it is designed properly. That is why this article is going to focus on a comparative study of two different flooring materials, one of them is stone and the other is timber. More specifically, we will focus on the marble and parquet flooring materials. The research objective of this article is to investigate how flooring materials affect thermal comfort and to identify the problems that lead to low thermal comfort of a space and to recommend which type of flooring material is better for the space. Our analytical results show that the parquet flooring is more appropriate for thermal comfort because it has lower U-value which is the measurement of the heat transfer rate. The low U-value proves the better insulation of the parquet floors compared to marble floors.