The automotive industry needs sustainable seating products which offer good climate performance and superior seating comfort. The safety requirement is always a concern for current seating systems. The life of the present seating system is low and absorbs moisture over a period of time which affects seat performance (cushioning effect). Recycling is one of the major concerns as far as polyurethane (PU) is concerned.This paper presents the development of an alternative material which is eco-friendly and light in weight. Thermoplastic Polyolefin (PO) materials were tried in place PU for many good reasons. It is closed cell foam which has better tear and abrasion resistance. It doesn't absorb water and has excellent weathering resistance. Also it has a better cushioning effect and available in various colours. Because of superior tear resistance, it is possible to eliminate upholstery and would reduce system level cost.The development involves testing and characterization of the materials, making of prototypes and validations. Seats were tested as per AIS standard and meeting the regulatory requirements.