A variable firmness motorcycle seat that includes a bottom plate, a cushion stuffing placed on the bottom plate and a seat skin that covers the cushion stuffing and is secured to the bottom plate. In order to improve sitting comfort, a portion with a greater firmness than surrounding portions is incorporated into the seat so as to provide riding comfort and prevent permanent seat deformation problems. The location of the greater firmness portion corresponds to the area where seat pressure produced by a rider is greatest.