RESUMEN
Comfort on automobile seats is lived daily by thousands of drivers. Epistemologically, comfort can be understood under the theory of complexity, since it emerges from a chain of interrelationships between man and several elements of the system. This interaction process can engender extreme comfort associated to the feeling of pleasure and wellbeing or, on the other hand, lead to discomfort, normally followed by pain. This article has for purpose the development of a theoretical model that favours the comfort feature on automobile seats through the identification of its facets and indicators. For such, a theoretical study is resorted to, allowing the mapping of elements that constitute the model. The results present a comfort model on automobile seats that contemplates the (physical, psychological, object, context and environment) facets. This model is expected to contribute with the automobile industry for the development of improvements of the ergonomic project of seats to increase the comfort noticed by the users.