A headrest and associated vehicle seat are provided that has excellent versatility and thin shape, and can be tilted lightly and reliably from a head support state to a storage state by reducing an operation load. The headrest includes a support member mounted on the upper part of a backrest seat, a frame rotatably engaged with the support member, a frame urging elements for urging the frame, and a lock mechanism provided between the frame and the support member. The lock mechanism includes locking members and disposed on the support member and formed with engagement groove parts and, a movable operation lever having concave parts formed, and fixing members pivotally supported on the frame and disposed permitting crossing engagement with and disengaged from the engagement groove parts and along with the movement of the operation lever.