The seat is an important element in the ride quality of vehicle, as the seat absorbs shock and vibration transferred to passenger and directly contacts with passenger. The seat is composed of frame, coverage, sponge, and so on. Among these parts sponge greatly contributes on vibration characteristics of seat.This paper describes the experimental results of sponge which has viscoelastic property. The purpose of this paper is to understand the mechanical property of sponge. This paper includes static and dynamic test. The stiffness was measured in static test. Also the dynamic stiffness and damping coefficient were measured by INSTRON 8505 according to frequency. These results were approximated as linear transfer function between force and displacement, then used for simulation.