HEADREST, VEHICLE SEAT PROVIDED WITH SAME, AND METHOD FOR PRODUCING HEADREST

It is obtained a headrest and a vehicle seat provided therewith and a method of manufacturing a headrest, that can reduce load to a neck portion of a vehicle occupant at a time of a rear collision while ensuring NV performance. A first urethane (30) and a second urethane (32) are disposed at an inner side of a headrest skin (22) of a vehicle seat (10), and structure a headrest pad (20). The first urethane (30) is embedded in the second urethane (32), and is elastically deformable, and supports a mass body (34). An elastic coefficient of the second urethane (32) is set to be higher than that of the first urethane (30).