A system of inflatable air cells is constructed and installed in a seat at locations that are strategic to the comfort of the user. The air cells are connected to a pump through a manifold which sequentially connects each cell independently to the pump. The manifold controls the flow of fluid in the air cell distribution system by means of a system of valves and senses the pressure in each cell by means of a transducer. A microcomputer is programmed with data representing a desired comfort level for each of the air cells. By sequentially activating individual manifold valves, a pressure signal from the transducer can be generated for each cell. The pressure signals are received by the microcomputer and are correlated with the predetermined comfort data to generate a control signal which activates the pump. In this manner each of the cells can be individually inflated or deflated to the desired pressure level. By varying the number and location of the cells the system becomes responsive to the localized pressures exerted on the body for a great variety of users.