The most important topic in the field of passive safety of buses and coaches nowadays is the future compulsory use of seat belts. The objective of the study performed by IDIADA AUTOMOTIVE TECHNOLOGY SA and CENTRO ZARAGOZA is to make an important contribution to the existing technical data about this subject. This paper is based on the in-depth analysis of recent road traffic accidents where buses were involved. The first step is the accident reconstruction. A complete injury report including description and causes of occupant injuries is the basis for the correlation of a computer simulation model. Experience in the development of coach seats equipped with seat belts enables the preparation of a comparative model. The hypothesis that the consequences of the accident could have been less severe if the occupants of the bus had worn a seat belt can be evaluated. The conclusions will help the legislators make the right decision.