In the present study, a new thermal comfort model based on cutaneous thermoreceptors has been developed by using non-Fourier heat transfer in biological tissue. The new model considers the concept of finite propagation speed of thermal disturbance by using non-Fourier equations. Since biological tissues consist of complicated and nonhomogeneous structure, the heat process is different from other materials. The dual phase lag (DPL) bioheat transfer model describes two time relaxations is a case of non-Fourier heat transfer application in biological tissue. In this study, the mentioned model has been utilized to evaluate the temperature distribution at the depth of skin thermoreceptors. The new thermal comfort model has been verified by comparisons with experimental data where a good agreement has found. As thermal response of the human cutaneous thermoreceptors depends on temperature and its change rate at the depth of thermoreceptors; therefore, it is very important to estimate these parameters with a good accuracy. In this paper, the previous models improved and effect of non-Fourier heat transfer on temperature derivative is investigated. It is found that the DPL model has a significant effect on change rate of temperature and thermal response of cutaneous thermoreceptors.