1. A comfort control system, comprising: a user-end subsystem comprising: an environmental control device disposed in a predetermined area and for adjusting an environmental factor value of the predetermined area when being controlled; a sensor for sensing an activity value of a user in the predetermined area; and a communication apparatus located in the predetermined area and for sending the activity value and an identifier corresponding to the user; and a system-end subsystem comprising: a communication element for receiving the identifier and the activity value; a comfort database comprising a basic data table and a preference data table, the basic data table having at least one physiological value corresponding to the identifier, the preference data table comprising at least one control parameter corresponding to the identifier, the activity value, the physiological value and the predetermined area; and a computing apparatus for looking up the basic data table for the physiological value corresponding to the identifier which is received, the computing apparatus adapted for looking up the preference data table for a corresponding control parameter according to the activity value, the physiological value, the identifier and the predetermined area, and wherein the computing apparatus is adapted for controlling the environmental control device through the communication element and the communication apparatus according to the control parameter, so as to adjust the environmental factor value.