Abstract: A cushion for the seating part or the back rest of the seat of a motor vehicle or the like is prepared with very comfortable seating and good resistance to compression without any spring but similar in properties to cushions which include some metallic structures such as springs. The process consists of introducing within a die, a base foam material (1) from a precut block and lateral parts (2). An external layer (4) of foamed material is formed. The external layer is separated from layers (1) and (2) by means of a sheet of non-woven material (3). The non-woven material permits a controlled compenetration of layer (4) within the layers (1) and (2).