HEAD REST

A head rest includes: a stay supported by a seat back of a vehicle seat; and an accommodation member forming an accommodation space for accommodating a part of the stay, in which the accommodation member includes a first member, a second member, and third member, the first member and the second member being disposed side by side in a front-rear direction of the vehicle seat, and the third member covering a space between the first member and the second member, and in which the third member includes a pair of side surface portions and an upper surface portion, the pair of side surface portions being disposed side by side in a left-right direction of the vehicle seat, and the upper surface portion connecting end portions of the pair of side surface portions on an upper side of the vehicle seat.