The most comfortable ATV I've owned has been a 2012 Polaris Sportsman 850 XP. Every time I rode that ATV I was impressed with the quality of the ATV, and how refined it was, and how smooth everything was. Not only was the suspension smooth and controlled, but everything else was smooth as well. The engine was smooth, without fatiguing vibration or excess exhaust noise. The transmission engagement was smooth, and transmission performance once engaged remained smooth, without excess noise. That was a quality ATV.

 

I'll throw my two bits into the mix as well.

I've ridden plenty of ATVs over the years, most recently, a friend's new 2014 Arctic Cat 400 4x4. While I liked how light the steering was on the AC, the ride and comfort of it do not compare to the Polaris. I love my 06 Sportsman 500.

 

Also need to consider power steering. When was in my 20s and Early 30s I would have scoffed at the idea but as I approach 40 very soon could see having it would be great. I can ride all day long in rough terrain for now no problem, but as the years go by that may change. One of the guys that goes on trips with us and is up into his 50s recently purchased a new grizzly with power steering and claims he'll never go without again. He can ride all day long with us younger guys and says that he isn't nearly as fatigued or sore even after a long weekend now.

 

Power steering did for atv riding what the pneumatic nail gun did for carpentry.
I can't ever imagine owning another atv without power steering. At 40, my wrists and shoulder has been broken- my right arm actually slips out of my shoulder and my wrists are so bad that, ten minutes in my fingers and hands are numb.
Dps has reduced 75% of that fatigue- especially here in the extremely rocky steep New England trails.

 

Rode my first ATV with EPS it was a XP550 and I must say its is nice.

 

Two things I'd never thought I'd hear ...
1- Obama finally impeached.
2- TLC admitting he likes power steering.

One down; one to go....

 

Im riding a 2014 AC 500. I find it more comfortable than any thing else. Ride is slightly rougher than a Polaris but that could be tuned in if i wanted to mess with my shock settings. But still a pretty smooth ride. The seating and control is great for my 6"2 frame. I can ride all day and not tire out. Does not have power steering but don't think i need it as i can one hand it all day long even through rough trails. Only other thing were the seating felt as comfortable was a can am.

 

It's gotta be the 2007 Suzuki Eiger 400 4x4 with the auto. Very smooth riding and shifting machine, I like to call it the pillow when we go riding. very comfortable seat as well and dual shock suspension in the rear, not independent but much better ride then any other machine I've ever rode. And also one of the toughest machines I've ever had. It has pretty good top end for a 400, I've had it going 60 mph and still climbing, but it takes a little longer to get there compaired to my other 2001 Yamaha Kodiak 400.