Abstract: The present invention provides a light-weight and luxury facing for seat which hardly gives rise to folding wrinkles when it is applied to one surface of a cushion constituting a seat; the facing for seat composed of the lamination of a surface material made of fabrics, a flexible cellular plastic middle layer, and a backing, in which the backing is made of a low friction synthetic resin, preferably the backing is coated with a coating agent, particularly preferably said coating agent is prepared from an oxidized polyethylene wax latex or polyvinylidene chloride or ethylene-vinyl acetate copolymer latex or mixture thereof.