All relevant and essential data of an existing vehicle seat assembly line such as the operating time and processes, material handling system, workstation layout, bill of materials, equipment and hand tools, were collected and analyzed. The time standards for each of the vehicle seat assembly elements were established using work study techniques. A simulation approach was used to determine the productivity and effi ciency of the existing and proposed lines. Simulation technique was also used to determine and identify bottle-necks in both existing and proposed systems. Comparison of the existing assembly line and the proposed assembly line in terms of their productivity and effi ciency are also highlighted.