A comfortable mattress is said to be an important factor for the quality of sleep. The ratio of mattress user is continuously increasing in Korea. However, individuals finding difficulties to choose a proper mattress suitable for them. The purpose of this study is to develop a methodology for choosing the best mattress for individuals using subjective evaluation. A total of 100 healthy individuals participated and they were classified into 5 different BMI groups. A total of 30 mattresses (5 spring x 6 padding = 30 mattresses) with different hardness and material were tested subjectively. The subjective questionnaire evaluated the comfortable level of whole body and individual part of the body (head, back, hip, and leg). For the subjective evaluation individuals laid on each mattress for a 10 min period and rated their comfort level. Analyses of variance (ANOVA) with a repeated measures design (BMI group (5) x mattress (30)) were used to investigate the main and interaction effects. In addition, regression analysis was performed. The subjective evaluation results showed that there were significant (p <0.01) interaction effect (BMI and mattress). The BMI group (underweight, normal, and overweight) were satisfied with all mattress combinations. Based on the results, this study proposed the regression equation (R2 = 0.87) for selecting a suitable mattress based on BMI. This study results could help to choose a suitable mattress depends on individuals BMI.