This paper describes the suggestion of the special seat with the auxiliary plastic member for movie theater chair. In the previous paper, we have reported on the development of foaming sponge seat with the auxiliary spring member. And we have confirmed that it was more effective on vibration transfer than the chair seat of foaming sponge only. In this study, we have examined the major design parameters needed in the development of a foaming sponge seat in which the mesh type plastic member are inserted to improve the vibration transfer effect of a chair seat. By applying experimentation to the prototype as well as the experimental modal analysis method, we made sure that the effect of the vibration transfer could be improved through the use of a mesh type plastic member as similar as the auxiliary spring member.