A head restraint for a vehicle seat may have a head restraint support, a first loudspeaker unit, and at least one second loudspeaker unit. The head restraint may also have a lining element and a cover. The lining element covers the head restraint support, the first loudspeaker unit and the at least one second loudspeaker unit in the direction of a contact surface. The cover covers the head restraint support, the first loudspeaker unit and the at least one second loudspeaker unit in a direction opposite to the contact surface. The lining element, the head restraint support and the cover are designed in such a way that a sound generated by the first loudspeaker unit can be emitted from the head restraint to an external environment of the head restraint in a largely unattenuated manner. A vehicle seat having a backrest and the head restraint is also provided.