Because bamboo charcoal is known to have high porosity, it is widely used in those products which has good qualities for keeping the room environment comfort for example the wall material, the formed panel, and so on. So far, however, there is no research that evaluated the effectiveness of this material to the comfort based on physiological data. In this research, the sympathetic nerve activity level (SNS) and the parasympathetic nerve activity level (PNS) that were calculated by using the heart-rate (HR) data were measured in order to evaluate the bamboo charcoal effect of odor eliminating. Also, the subjective evaluation of the comfort level of the subjects was conducted, and the correlation between the physiological data and the subjective data were examined. The experimental results showed that SNS of the control group (w/o bamboo charcoal) was higher than that of the experiment group (w bamboo charcoal) and PNS of the control group was lower than that of the experiment group even in a situation where the odor measuring device could not detect the odor of the cigarette smoke. It means that subjects of the control group felt the stress from the odor of the cigarette smoke more than those of the experimental group did which was proved and supported by the questionnaire results of the subject.