A vehicle seat cushion structure whereby even when a steering wheel or other object is pushed closer toward a vehicle occupant after a vehicle is involved in a head-on collision and little space is left in front of the vehicle occupant, the space can be readily enlarged. The cushion structure comprises a supporting member provided on a seat frame and a cushion member disposed in a folded state on the supporting member. The folded cushion member is capable of being withdrawn from a cushion removal opening formed on a side of a seat. Space is provided between the vehicle occupant and the steering wheel or the like when the cushion member is removed via the cushion removal opening.