Automotive seating are designed considering safety, comfort and aesthetics for the end customer. Seating comfort is one of the important parameter for the occupant for enhancing the feeling in a vehicle. Seating comfort is categorized as static term (or show room) comfort and dynamic comfort. Requirement for achieving the static and dynamic comfort can sometimes differ and may require design parameters like PU hardness to be set in opposite direction. This paper presents a case wherein base seat with good dynamic comfort is taken and analysis is done to improve upon the static comfort, without compromising on the dynamic comfort. The study focuses on improving the initial feeling by considering various options for seating upholstery.