I maintain that the best sweatshirt in the world is made by American Giant. However, it’s not the most comfortable. The most comfortable sweatshirt that I have been able to find is actually a collaboration between Todd Snyder and Champion. These sweats are made of French Terry in the US and they have a price tag to prove it, but if you wear a sweatshirt every day in the winter, these are 100% worth the mass exodus of cash from your account. Seriously.
Details here.