新設計座墊由361個可調整圓柱組成其直徑為1.5cm,間距2cm，柱高可隨個人臀部輪廓調整。除了以有限元分析其結構應力及設計之合理性外並與市售五種座墊以實驗方式相互比較，藉以瞭解座墊分散應力效果，並以實驗數據驗證有限元模擬分析的合理性。有限元模型含臀部骨骼、軟組織以及座墊軟墊及支撐圓柱，臀部與座墊之間以接觸元素分離，使用ABAQUS 有限元分析軟体採幾何非線性模式分析。在骨骼上方施以11.171mm位移，共17431個節點與8730個元素。
實驗結果顯示沒有坐墊時最大壓力在坐骨區約80Kpa，測試的座墊可有效降低壓力在15~22KPa，在大腿的壓力6~12KPa。其中本研究設計座墊應力分散效果為最佳臀部約15Kpa，大腿約11Kpa。本研究設計的可調式椅墊能均佈臀部及腿部壓力，最大壓力值約16.1Kpa。有限元素模擬結果，臀部軟組織的應力分佈相當均勻，平均接觸壓力值約為13.1∼16.5KPa之間與實驗值相當，顯示分析的可靠性及其為具競爭力的座墊設計。實驗結果亦發現越胖的人接觸面積越大，應力分佈也會較均勻，而且臀部輪廓高低差異也比較瘦的平緩。

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