A foam part (5, 105, 205, 305), in particular for a vehicle seat, includes a first foam layer (11, 111, 211, 311) facing a user and a second foam layer (21, 221) facing away from the user. The first foam layer has a hardness and/or density that is different from the hardness or density of the second foam layer (21, 221). The first foam layer includes several comfort tubes (50, 150, 250, 350) facing the user. A method for producing such a foam part (5, 105, 205, 305) includes a first step in which the first foam layer, having the comfort tubes (50, 150, 250, 350), is foamed and a second step in which the second foam layer (21, 221) is foamed. A tool (500) for producing a foam part (5, 105, 205, 305) includes a bottom part (510), a frame (520), and a top part (530).