In the present study, FE analysis was performed for characterising structural strength of a seat frame w.r.t. varying sectional shapes as well as different materials of the seat back frame based on the FMVSS 207 regulation in order to obtain the design outline of a lightweight seat frane structure. Four types of materials, i.e., SAPH440, Al7021, Al6082 and carbon/epoxy composites were applied to the seat back frame type beams and their bending behaviours were compared by three point bending FE analysis. Consequently, the lightweight structure of seat back frame with the equivalent strength characteristics of conventional frame was suggested.