Thermal comfort in automotive seating has been studied and discussed for a long time. The available research, because it is focused on the components, has not produced a model that provides insight into the human-seat system interaction. This work, which represents the beginning of an extensive research program, aims to establish the foundation for such a model. This paper will discuss the key physiological, psychological, and biomechanical factors related to perceptions of thermal comfort in automotive seats. The methodology to establish perceived thermal comfort requirements will also be presented and discussed.