Abstract: A vehicle seat is provided for easy modification from a normal seat to a child's seat and restored from the child's seat to the normal seat and has excellent cushioning and restraining effects and a high degree of safety. The vehicle seat includes a sitting portion, an abdominal protecting pad housed in and upwardly pivotal from the sitting portion, side supporting members housed in and forwardly projectable from a seat back portion, and seat belts which can be attached to or detached from the abdominal protecting pad after being removed from the seat back portion or the side supporting members.