There are clear differences: "clothes" - the "th" must be pronounced - you cannot "wear close"! "close" - the verb to close has no "th" sound and the "s" sounds like a "z" "close" - the adjective close (near) - the "s" is pronounced like "s"

The "th" sound in "clothes" /kləʊ(ð)z/ is optional and usually omitted by native speakers even though they may not be aware of it. You can check the dictionary of your choice, for example the Oxford: http://www.oxforddictionaries.com/definition/english/clothes

There is a difference. First of all, "close" has two different pronunciations, depending on whether it is used as a verb /kləʊz/ or an adjective /kləʊs/. "Clothes" is pronounced differently to both of these: /kləʊðz/ (where /ð/ represents the initial sound in "the").

I am saying both to myself and they sound the same to me. I would say, no. But, you'll know which one to use based on the context. It's kind of like "their, there, and they're"; they all sound the same, but are used at different times. Good luck! :)

clothes = kləʊðz, close = kləʊs