<p>The most important consideration is seat cover comfort for car passengers. Since the seat cover serves as the passenger’s initial point of contact with the vehicle when they get inside, it is the most important component of the car’s interior. Nowadays, people spend more time in cars for domestic, business, social, and leisure activities. Hence, comfort has become necessary during travelling. A seat cover is anticipated as a second skin between passengers and their surroundings. As a result, much research has been done in comfort of commercial seat cover (2D fabric) over the past few years. In this research, air-texturised polyester yarn was utilised to weave all samples with the equivalent areal density under controlled weaving conditions on a customised sample loom to obtain exact constructional parameters for comparative study. 3D woven solid structures and 2D fabrics (commercial car seat cover) were produced with fundamental surface weaves. Air permeability, water vapor transmission rate, heat conductivity, heat retention, fabric hand, and sound absorption coefficient have all been measured to assess the comfort level of the seat cover. These experiments revealed that the three-dimensional woven structure’s comfort behaviour is superior to the commercial seat cover. The superior comfort behaviour of the three-dimensional woven structure is primarily due to the multi-directional placement of the constituent yarns and low fibre volume fraction, which results in improved seat cover’s permeability, thermal control, total hand value, and sound-absorbing capabilities.</p>