Disclosed herein is a method of and system for evaluating tactile sensations of car seat covers using an artificial neural network, in which mechanical and thermal/physiological characteristics of the seat covers is measured with a measuring system, the physical quantity of the measured characteristics is acquired, and then the acquired physical quantity is converted into the amount of tactile qualities which a person feels using a statistical recursive model, thereby quantitatively evaluating tactile sensations of sticky, soft, elastic, coolness to the touch, and thermal and humid in case of car seat covers made of leather, and tactile sensations of soft, elastic, voluminous, smooth, coolness to the touch, and thermal and humid in case of car seat covers made of cloth, as well as quantitatively evaluating tactile sensations of sporty and high-class of the leather and cloths using an artificial neural network model.