Recently, in the movie theater, the special chair is installed to maximize the viewing effect of movies. It is structured to convey a vibrational stimulus to a specially-designated parts of human body by attaching a vibration transducer to a existing theater chair. This paper describes the analysis of the vibration transfer characteristic of a foaming sponge seat for the design of the special chair. We could not apply the structural analysis S/W because it is difficult to obtain the mechanical properties and damping coefficients of the various type sponges. And then we computed the transfer functions by the global curve fitting program based on experimental modal analysis. The experimental response results comparatively coincide with those by the global curve fitting program. We also could obtain the natural frequencies, the modal damping coefficient ratio, the modal vectors and the whole transfer functions. Therefore we could analyze the dynamic characteristic for design of foaming sponge seat.