To provide a vehicle seat which suitably receives an occupant in a first stage of a collision, and suitably absorbs a collision load in a collision load increase time.

In a vehicle seat 10 including a pair of side frames 34a and b, a cushion frame 32 with a connection frame 50 for connecting them, and a height adjusting device 52 for adjusting a height of one side frame 34a, the connection frame is composed of a low torsional rigidity part 80 and high torsional rigidity parts 82 and 84. The high torsional rigidity part withstands the torsion of a big load, and suppresses the deformation of the cushion frame to suitably receive an occupant by the seat in a first stage of a collision. On the other hand, the low torsional rigidity part is twisted when the collision load exceeds a specified load to deform the cushion frame. As a result, a big collision load is absorbed by the deformation of the cushion frame.