To provide a sheet material for a seat that articulate concavities and convexities are formed with the surface of concavities frosted without any gloss.

The sheet material for seat 20 is made of (a) a skin material 23 alone, or a laminate made of (a) a skin material 23 and (b) a flexible polyurethane foam 24, or a laminated body made of (a) a skin material 23, (b) a flexible polyurethane foam 24, and (c) an underlining 25. (a) The skin material 23 is made of a synthetic fabric or a laminate made of a synthetic fabric layer and a synthetic resin layer. (b) The flexible polyurethane foam 24 has 1-15 mm thickness. The surface side of the skin material of the material for seat 20 is provided with concavities and convexities 21, 22 formed by a heat press mold and at least the bottom surfaces of the convexities 22 among the concavities and convexities 21, 22 are provided with minute concavities and convexities.

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