A seat constructed of foam and covered by surface material, the seat comprising a first foamed body constituting a base and having an upper surface with a flat central part, with ascending parts on both sides of said flat central part, and with rising side surfaces outwardly of said ascending parts, a second foamed body overlying and impregnated into said first foamed body, said second foamed body having a main part of generally uniform thickness attached to said flat central part of said first foamed body, having a part attached to said ascending parts of said first foamed body that is relatively thin in relation to said main part and having slope portions attached to said side surfaces of said first foamed body becoming gradually thinner, and said surface material covering and attached to at least said second foamed body.