Material and properties of seat cover were investigated in order to help develop desired seat covers. The results showed that woven seat cover was used most widely, but the luxurious and soft textured leather seat cover was preferred. Low electrostatic propensity, high moisture transport, high resistance to soil, good cushion, and comfortable warm-cool sensation, mainly comfort properties were demanded for seat covers. The above properties were evaluated for three types of currently used seat covers, leather, woven, and pile knit. New apparatus were manufactured to measure moisture transport and warm-cool sensation. There were differences between seat covers. For leather seat cover, water vapor transmission was the lowest and warm-cool sensation was the coolest. Electrostatic propensity was the highest for woven seat cover. Woven and pile knit seat covers would be easily soiled by water-soluble soil.