A tappet for an internal combustion engine consists of a tappet main body and a ceramic seat plate brazed to the tappet main body. The tappet main body is made up of a first part made of low carbon steel and a second part made of metal. In manufacture, the first and second parts are first welded together to constitute the tappet main body, and then the ceramic seat is brazed to the tappet main body. The low carbon steel forming the first part of the tappet main body has such a property that when carburized it can be hardened by making use of the heat for the brazing, and the metal forming the second part of the tappet main body has such a property that it can be hardened by making use of the heat for the brazing.