A breathable seat comprises a seat body formed of urethane foam, a three-dimensional network cushion body incorporated in that region of the seat body which bears a user's body, a seat cover having breathability, and a pan frame. The cushion body is formed of a large number of continuous linear elements of thermoplastic resin. The linear elements are looped windingly so that their respective contact portions are fused together. The seat body is formed having venting holes that penetrate the urethane foam in its thickness direction. The venting holes communicate with the cushion body and apertures of the pan frame. The seat cover envelops the seat body and the cushion body.