Visual comfort is an important parameter for evaluation of existing building spaces and for designing of buildings to be constructed. Any indoor environment is not comfortable or satisfactory if the illumination is poor. In this paper the authors have analyzed the data collected through experiments performed in various illumination settings in laboratory. Measured and calculated values of illumination level, position index, Unified Glare Rating (UGR) along with user based survey was used to perform regression analysis. The analysis was used to develop relationships between UGR and Illumination level with discomfort experienced by the users in same individual visual setting. The significance of discomfort glare along with illumination level in evaluation of building spaces has been discussed.