Seat covers made from textiles, leather and vinyl were evaluated for noise absorption. The textiles included woven velours, pile knits and flat wovens. The noise absorption of the covers and the corresponding seat assemblies was tested by the reverberation room method per ASTM C423. The effect of different foams was also tested. For the leather and vinyl covers, the effect of perforation was evaluated. Test results showed distinctive differences between textiles and leather/vinyl with cloth seats having superior noise absorption. Even among the textiles, there are significant differences. Core foam densities affect the characteristics as well. For pile fabrics (woven velours and pile knits), the size of the pile fiber does not affect the acoustic characteristics of the seat. Also, no significant difference was observed between a bonded seat and a conventional (cut and sew) seat.