In the previous paper, we have reported on the development of foaming sponge seat with the auxiliary spring member and suggested new possibility of the special seat with the auxiliary plastic member for movie theater chair. In this study, we have examined the major design parameters needed in the development of a foaming sponge seat in which the mesh type plastic member are inserted to improve the vibration transfer effect of a chair seat. Through analyzing several prototypes by applying experimentation as well as the experimental modal analysis method, it was confirmed that the effect of vibration transfer can be improved through the use of a mesh type plastic member and applied to the design of practical chair seat.