A seat has a sitting surface and a back surface completely covered with an arrangement including first, second, and third layers. The first layer is formed of a seat material or leather and has a first side facing a user and a second side facing away from the user. The second side of the first layer is arranged on the second layer. The second layer has a third side facing the first layer and a fourth side facing away from the first layer. The second layer has an absorber to absorb moisture with a first component layer facing the first layer and having a first hydrophilicity and a second component layer having a second hydrophilicity greater than the first hydrophilicity. The third layer has an air duct layer. The second component layer faces the third layer, and the fourth side is arranged on the third layer.