This study was performed to improve the utilization of the ROPS and seatbelt of tractors in Korea. We surveyed the ROPS and seatbelt use and the tractor related accidents through the personal interviews for 141 farmers. And comfort test for tractor seatbelts is done for 4 different subjects by measuring the body pressure distribution. The survey showed that 79.3% of the tractor accidents was overturning accidents. And, in case the tractor has ROPS and seatbelt, there was no serious injuries. With this results, we could confirm that ROPS and seatbelt is very effective devices for protecting drivers in overturning accidents. But, in case farmers didn`t wear seatbelt, there was some fatal injuries. This shows the importance of the seatbelt use in working and driving tractors. Therefore, we tested the comfort of the tractor seatbelt for 4 different subjects operating the pedal in tractor seat simulator and in the tractor running on various roads. From the results of the static test in the Lab, it was shown that more the seatbelt anchorage point is far form SIP point, more the body pressure of the belly became higher, and more the subjects feel uncomfortable. Not only in the static test in the simulator, but also in the dynamic test in riding tractors, it was shown that non retractable seatbelt was more uncomfortable than retractable seatbelt. According to this study, we concluded that we need to promote the utilization of the ROPS and seatbelt use. And, the non retractable seatbelt need to be replaced by retractable seatbelt. Also, we recommend that the seatbelt anchorage position should to be in the seatbelt anchorage area of the ISO 3776 standard.