The invention relates to an arm rest arrangement for a seat, in particular for a vehicle seat, with an arm rest which is pivotably connected by means of a bearing axis to an arm rest support, wherein a latching and adjusting device is provided for setting an angle of inclination between the arm rest and the arm rest support in a usage position and for folding down the arm rest from the usage position into a non-usage position, wherein the latching and adjusting device is mounted so as to be rotatable in a rotary element within a housing of the armrest and the latching and adjusting device is mounted so as to be rotatable about its longitudinal axis (L) in the housing for setting of the angle of inclination.