Owing to a lack of fundamental basis, convention, among ergonomists, is to design automobile seats using empiricism and intuition. This trial and error approach to comfort development, which renders the discipline difficult to practice, will continue until the design process is systematized. From this perspective, the principle goal of this research was to demonstrate that the axiomatic approach, borrowed from Suh, could be used to establish a scientific foundation for the design of comfortable automobile seats. Based on a case study, which was intended to determine the most comfortable seat from a sample of compact cars, it was concluded that two conceptually simple axioms (i.e. the independence axiom and the information axiom), when added to the design process, could eliminate unacceptable or unpromising ideas in their early stages. This should enhance the creative part of design, reduce the cost of development, and minimize the likelihood of failure.