A seat for use in a vehicle such as an automobile is disclosed which comprises a cushion member formed of foam material, a top member for covering the cushion member and a plurality of hanger members. In this seat, the top surface of the top member and the upper portion of the cushion member are respectively divided into a central portion and side portions independently of each other. A partition cloth is provided between the central and side portions of the top member and is then inserted within a cut groove separating the central and side portions of the cushion member from each other. After then, the hanger member is used to pull the inserted partition cloth and thus the top surface of the top member into their respective desired positions. With this structure, when an occupant is seated on the central portion of the seat, it is ensured that such a load applied to the central portion of the seat by the occupant will not have a deterimental effect on the peripheral or side portions of the seat.