There is provided a seat pad 10 including a pad body 12 formed of a foam resin molding and a breathable cushion body 14 formed of a three-dimensional net structure made of linear bodies and provided in a pad surface side of the pad body 12. In the pad body 12, pulling-in grooves 22, 24 for pulling in a skin material 20 are provided on a pad surface, wires 26 are embedded along the pulling-in grooves, and locking holes 28 exposing part of the wires 26 are provided. The locking holes 28 are provided so as to pierce the pad to a pad reverse side and the breathable cushion body 14 is provided in a state where side surfaces thereof abut on the pulling-in grooves 22, 24 so as to communicate thereto.