Pilot's seat cushion parameters on seating comfort have been investigated using finite element approach. Various parameters such as stiffness and thickness have been considered to study the seating comfort. Uniaxial compression test has been conducted on seat cushion foam to establish the stress-strain relationship. This stress-strain test data has been used for selection of appropriate hyper-elastic model and extraction of material model parameter by using curve fitting. Simplified models of human buttock, pelvic bones and cushion foam have been developed to simulate the mechanical response of cushion foam under gravity load. The result of finite element analysis has been found in good agreement with computational results related to contact stress at interface of buttock-seat cushion available in literature. © 2019