Abstract: A neck rest includes a body member made of flexible elastomeric material which is impervious to shampoos, hair conditioners and other chemicals commonly used in hair treatment. A central compartment is formed in the body member and filled with a padding material to provide a comfortable cushion. To keep the neck rest properly positioned behind the neck of the person whose hair is being shampooed or otherwise treated, a pair of tabs are provided on the neck rest to adjustably and removably attach the neck rest around the person's neck or to a cape placed over the person. Hook and loop material may be provided on the tabs and the cape to secure the tabs together or to the cape. When the tabs are placed around the person's neck whose hair is being shampooed or otherwise treated, the hook and loop material on the tabs can be removably secured together at any point along a predetermined length of the tabs or to the cape to accommodate different sized necks.