The vibration model which has a variable spring constant according to each frequency was conceived to keep a high vibration absorption performance in high frequency and to reduce a resonance point by greatening damping ratio in resonance area. This vibration model is applied to an automobile seat and then its vibration ride comfort was evaluated. This study reports the way of thinking about mechanism of design for impact reduction and vibration absorption and also a finding about a prediction of an occupant state by physiological approach.