A seat, especially for a vehicle

The invention is to provide a vehicle seat having energy absorbing characteristics which compared to the prior art exhibits enhanced protection against whip-lash injuries at rear-end collisions. This is achieved by a vehicle seat having at least one of a seat portion, a backrest and a headrest comprising a cellular plastic, in which the cellular plastic is a substantially energy-absorbing cellular plastic having a density of no les than about 30 kg/m and a thickness of at least 20 mm.