Child seat

It comprises a base structure (2) and a handle (3), and is characterised in that it also includes a backrest (4) articulated onto said base structure (2) and means for graduating the inclination and fixing said backrest (4) in a plurality of positions with different inclination with respect to the base structure (2). Said means for graduating the inclination and fixing said backrest are made up of a rod (5) attached to the backrest (4) whose ends can be moved along guides (6). Each of said guides (6) includes housings (7) which determine the positions of the backrest (4), by insertion of a stop-piece (8) into said housings (7). A seat is achieved which permits the child to go in different positions for the greater comfort of the child.