A mat system and method for collecting dynamic comfort data relative to a seat occupied by an occupant, the mat system including a sensor matrix layer configured to be disposed (i) extending along at least a portion of a top surface of a seat bottom and including a first shear force sensor mounted adjacent to the top surface of the seat bottom and configured to measure a first shear force generally parallel to the top surface of the seat bottom, or (ii) extending along a portion of a forward surface of a seat back including a second shear force sensor mounted adjacent to the forward surface of the seat back and configured to measure a second shear force generally parallel to the forward surface of the seat back, or (iii) both. The mat system may also include a temperature sensor, a normal force/pressure sensor or a vibration sensor.