In this investigation, we have selected a number of PUF driver seat cushions from a wide range of vehicles assembled in the U.S.A. and Canada. These driver seat cushions have been characterized with respect to both static and dynamic foam comfort. It has been determined that cushions considered good with respect to static comfort may not have the same rating when analyzed via vibrational transmissivity as a measure of dynamic comfort. Furthermore, we have also examined the vibrational transmissivity response of various PUF chemical systems in an attempt to measure the impact of the PUF chemistry on cushion design. This was accomplished by selecting two driver seat cushion molds and pouring four different chemistries into each mold. In addition to the observed effect of the PUF chemistry, the cushion design was also found to play a role in the dynamic comfort as indicated by the vibrational response. In the future, we plan to further examine the role of the cushion chemical design parameters on both static and dynamic seat comfort. The goal is to fully understand the key chemical factors such as type and level of isocyanate, base polyol, polymer solids, and additives and how these PUF ingredients affect the overall cushion comfort.