To provide a valve seat made from an iron-based complex sintered alloy, which can be used for an in-cylinder fuel injection type of an internal combustion engine that copes with the tendency of enhancing fuel consumption, decreasing emission and increasing a power, and has high abrasion resistance and adequate machinability.

The valve seat made from the iron-based complex sintered alloy has hard particles and a solid lubricant dispersed in a matrix; and has a self-lubricating performance imparted by dispersing the relatively coarse solid lubricant in an amount of a level at which the strength of the sintered body is not greatly lowered, and has the machinability improved by dispersing the fine solid lubricant in an amount of a level at which the bonding of matrix particles is not hindered.