Furniture industry is a rapidly growing sector at present world. Sofa is one the high priority product for both home and office purpose. In this regards, a careful investigation revealed the prevailing most designs of sofa can enhance long term discomfort for users in Bangladesh. There are lots of precise engineering relationships with the spatial dimensions of the user population for better usability, enhancing hygienic physical comfort, ergonomic design, large population coverage etc. This paper deals with the scientific study of the anatomical, physiological and pathological factors related to seating especially lumber support design, appropriate seat contouring, molding or cushioning of seat for developing an improved seating model intended to the accommodation of user populations. The result shows that the developed seating accommodation model based on anthropometry perform much better than existing sofa. Read Less