Due to the increasing demand for climate comfort of vehicle seats, it is necessary to estimate the moisture and heat transfer of common upholstery materials. Furthermore, it is important to evaluate new materials. As part of a collaborative work between the Institute for Textile and Fiber Technologies of the University of Stuttgart and BMW, common materials such as leather, textile structures and artificial leather were evaluated and classified as individual materials and in complete seat constructions with regard to their ability to transfer moisture and heat. Moreover, a new, microporous artificial leather was investigated and classified in the benchmark. It was tested both in the permeation test on the individual material as well as on the whole seat structure, using a special measuring dummy.