The automotive seat comfort evaluation was to begin a key aspect in seat design. It depended largely on the basic mechanical aspect such as geometric parameters of seat, choice of suspension system and cushion material used. Until recently, seat comfort evaluation advanced to evaluate subjective sensitivity of human. The external literatures showed in the last decade, there have been very few attempts to establish and document automotive seat comfort evaluation. In 2006 Smith, D. proposed the statistically reliable tool in giving a numeric rating for set comfort and the tool was used in the many country. On the other hands, we, in Korea, had not the reliable tool for the automotive seat comfort evaluation. So that, we studied to develope the questionnaire for seat comfort evaluation based on Smith, D.(2006) and some studies. As a result, we developed 36 contents for the automotive seat comfort evaluation with the help of professional in Korean automotive industry. Here, 36 contents were identified as the dimensions that represent the human sensitivity and psychological feeling on comfortable seat. Also, we derived the priorities for the 36 contents by using analytic hierarchy process (AHP), based on the judgments of 30 experts and drivers. This study will help the designers and developers clarify the conceptual and abstract aspect of the design evaluation by proposing a more systematic and process-oriented method.