Seat comfort is a very subjective issue because it is the customer who makes the final determination. Furthermore, customer evaluations are based on their opinions having experienced the seat, not on objective measurements of a seat. The challenge for seat suppliers is to develop effective methods for translating customer opinions into physical seat characteristics. This paper describes Lear's Seat Comfort Benchmarking methodology which incorporates and integrates four tools into a single comprehensive seat comfort analysis; Market Research studies, Benchmarking studies, Body Pressure Distribution analyses and Human Factors studies of anthropometric data.