A vehicle seat includes a seat frame, a bushing having a shape of a hollow cylinder and a pipe. The pipe is fitted to the bushing and attached to the seat frame. The pipe includes a body portion having a fitting diameter different from a fitting diameter of the bushing and a fitting portion formed at an end in an axial direction of the body portion and fitted to an inner periphery or an outer periphery of the bushing. The fitting portion is formed in a diameter-reduced or diameter-increased hollow cylindrical shape that is fitted to the inner periphery or the outer periphery of the bushing.