In recent, recreational vehicles, which efficiently provide wide inner space for various utilities, are highly preferred in automobile market. Though those vehicles enable to load much luggage in space behind the last seat, in case of frontal impact with high velocity the luggage strongly collides into the seat back and the passengers in. the last seat could be severely injured. Therefore, high strength against luggage intrusion is required for the last seat, and it is regulated by law of ECE R17. In this study, for a recreational vehicle under developing, an analysis technique for simulating seat crash in accordance with luggage intrusion test of ECE R17 was investigated. The results exhibited good correlation with the test ones.