The bibliography of regional studies referring to the boom and development of the trade in XIX century and its indus­trialization in the first three decades of XX century is abundant. There are a wide variety or researches referred to commer­ce, industry, and business. It seems to be an exhausted issue. We will risk to take a look at a topic which has not been largely mentioned: luxury and comfort; from the phenomenological philosophy in the years already mentioned. The first thing to say is that luxury refers to a moral and material issue, which is presented as a melancholic tragedy in two acts