Valve seat

A valve seat to be installed on a cylinder head of an internal combustion engine,

• the valve seat comprising an iron-based sintered alloy subjected to oxidation treatment, which is obtained by subjecting an iron-based sintered alloy comprising:
• 4 mass % to 15 mass % of Co particles;
• and hard particles each containing at least one compound of an intermetallic compound, a carbide, a silicide, a nitride, or a boride that has one or more kinds of elements selected from group 4a to 6a elements in a periodic table, and having a hardness of from 600 HV to 1,600 HV to oxidation treatment, and which has an oxide mainly comprising triiron tetraoxide (Fe3O4) and cobalt oxide (CoO) formed on a surface and in an interior of the iron-based sintered alloy,
• wherein the iron-based sintered alloy subjected to oxidation treatment has an area ratio of the oxide of from 5% to 25% in a cross section thereof in a state prior to installation on the cylinder head, and
• wherein the hard particles comprise Co-based alloy particles each containing 28 mass % to 38 mass % of Co, and the carbide.