The appearance of the lapel of the tailored collar is affected by the direction of the padding stitches, the physical performances of both outer material and interlining, and especially by the bending rigidity of them. The authors have studied the combined effects of the padding stitch direction, the fabric, and the interlining on the mechanical properties of lapel. The results obtained are as follows : 1. The direction of the padding stitches should be in agreement with the lapel line. 2. Strips diagonally cut out of outer materials and interlinings were pulled in the direction of their length and Poisson's ratio was determined concerning the warp and weft directions. The value is somewhere between 0 and 1. 3. The bending rigidity of the interlining is generally larger than that of the outer material. The combined bending effect of the outer material and interlining is larger than the algebraic sum of the effects of both materials.