This paper presents an analytical model for the evaluation of the distribution of the absorbed power and how the body reacts to the road excitation. “Absorbed power” is a popular method used to evaluate ride comfort. Since Pradko and Lee introduced it in 1960’s [1,2], researchers focused on the “absorbed power” transmitted to the body as a single indicator of body tolerance and fatigue. How the body absorbs energy and how it distributes it remains a mystery. This paper attempts to shed some light on how this energy is transmitted to different parts of the body and what is at stake when the input conditions change. A six degree of freedom (dof) lumped mass model was developed to investigate the energy absorption and the work performed by the muscles (springs and dampers) during a rough ride. A better understanding of the energy flow between the body segments may give us an idea on how the seat and its suspension should be designed.