The invention relates, inter alia, to an equipment part for a vehicle, including a base, at least one first foam layer and a covering, wherein the equipment part is provided with at least one audio cushion device which has at least one loudspeaker device having at least one loudspeaker, wherein each loudspeaker has a sound outlet. The first foam layer has an opening which extends along a center axis of the sound outlet such that the sound can continue through the opening in the direction toward the covering. A sound-permeable carrier layer covers the opening and in the direction of the sound propagation behind the carrier layer a second foam layer is arranged which engages over the opening.