In seating comfort research, it is known that the pressure should not exceed a certain threshold from the viewpoint of tissue compression and should be widely distributed. However, its ideal distribution is not defined in past research. It is also known that the comfortable pressure distribution is not always constant and has individual differences. It is assumed that this is due to the influence of individual differences in body shape, such as skeletal shape and flesh of the seated person, and individual differences in sitting posture, but the mechanism has not been clarified by analyses including these factors. From the above, it is considered that the comfortable pressure distribution cannot be explained only by the mechanical state. In this study, we focused on the pressure sensitivity of thighs and buttocks and performed an analysis assuming seating in an automobile seat. We determined the exponent of Steven’s power law for seat pressure by measuring local perceived pressure load that felt the same pressure feeling at the reference load point, and the sensitivity distribution of 29 participants were measured and classified them into 4 types. The comfortable pressure distribution of five participants was measured using the experimental seat and converted into a perceived pressure distribution using the sensitivity distribution. The results show measured pressure distribution is not the same as perceived. Analysis of the perceived pressure distribution suggests that the comfortable perceived pressure distribution is a uniform distribution that falls within a certain range for the minimum pressure.