Comfort is a main factor in customer's decision when buying a car. The seat plays a very important role, as it is the interface between occupant and vehicle. Pressure distribution is today's most common approach to characterize seat comfort, but it shows limitations. Analysis of human inter-tissue stress tends to be relevant for an objective comfort assessment.This paper presents the construction and validation of a CAE human model, based on Magnetic Resonance Imaging scans and in-vivo tests data. Correlation between objective criteria and subjective evaluation will be investigated, comfort performance of a real seat will be predicted.