Abstract: This article briefly introduced the current situation of seat cover materials and the characteristics of PVC artificialleather.Thisresearch investigated the influence of grain shape, topcoating type, PVC powder polymerization degree, plasticizer content, and base fabric type on the flexibility of seat PVC leather. In the same time, we characterized the flexibility of material by subjective evaluation and objective testing. The research results demonstrated that the subjective flexibilityof fine-grained materials was relatively good, and the grain size had basically no effect on the objective test value; the top coating mainly affected the subjective flexibility of the material, and almost had no effect on the objective test value;when the polymerization degree of PVC powder increased from 1300 to 2500, the objective flexibility index gradually decreased, however, the subjective flexibility only showed a significant decrease when the polymerization degree was greater than 1700; the higher the plasticizer content, the better the subjective flexibility evaluation and objective flexibility test results;the base fabric had a relatively large impact on the flexibility of the material,and the more elastic and fluffy the base fabric, the better the subjective flexibility results and objective test values.These research results have certain guiding significance for the development of PVC leather materials with excellent flexibility.