The purpose of this study was to determine the effect of yarn count and stitch density(course per inch, CPI) of interlock knitted fabrics on the mechanical properties and hand values(HV) to provide the basic data for constructing high functional knitted fabrics for out wear with excellent handle. Nine interlock knitted fabrics were produced with different yarn count and stitch density for this study(combination of Ne30's, CM40's, CM50's, and CPI of 34,37.40) . Mechanical properties such as tensile, shearing, bendiilg and compressional property of nine knitted fabrics including surface property. thickness & weight were measured by KES-F system on knit condition. The KH-402KT equation was applied to obtain primary HV on the basis of measured the mechanical properties and the KN-301-W equation was applied to obtain total hand values(THV) on the basis of the primary hand values. The experimental results were statistically analyzed to investigate the effects of mechanical properties and HV by knitting condition. The results were as follows : ( 1) Thicker yarn count and stealer stitch density of knitted fabrics showed an abundant shearing elasticity. On the other hand, in the performance of silhouette showing up a curved line of human body. Inner yarn count and lower stitch density of knitted fabrics were profitable. (2) Deformation of elongation at the condition of maximum load 250gf/cm was highly influenced by course density rather than yarn count of knitted fabrics. Higher deformation of elongation in the direction of course(EM-2) and lower bending rigidity(B-2) showed excellent deformation of curved surface with girth of human body. But greater stitch density had excellent dimensional stability. (3) For the purpose of designing knitted fabrics with smooth surface properties. Inner yarn count of knitted fabrics at greater density and thicker yarn count at lower stitch density were adequate. Especially, 30's of knlitting yarn at 34CPI, 40's of knitting yarn at 37CPI. 50's of knitting yarn at 40CPI showed high adeguacy respectively. (4) For the purpose of improving handle of knitted fabrics, koshi at thicker yarn count and greater density, numeri, fukurami at finer yarn count and lower stitch density and THV at Inner yarn count and greater density of knitted fabrics were adequate respectively. (5) A primary factor of mechanical properties contribute to HV of knitted fabrics. roshi had high degree of correlation with bending and shearing properties and numen, fukurami had high degree of correlation with RC, W and so on. The order of HV that contribute to THV was koshi>fukurami>numeri.