This application provides a seat foam and a seat. The seat foam includes a foam A-side, which is the side of the foam closest to the occupant. A functional area is disposed on the foam A-side, and the functional area has at least one transition surface, which is a small plane with an angle A greater than or equal to 90 degrees to the foam A-side. A preset area is used to configure a sheet-like occupant sensing device, and the preset area is the
orthographic projection area of the sheet-like occupant sensing device on the foam A-side. A
stress concentration area is a stress
radiation area that overlaps with the functional area and the preset area. A
stress relief part is a
cut located in the
stress concentration area, at the junction of the foam A-side and the transition surface outside the preset area, for
stress relief. This solution uses a
cut to release stress in the
stress concentration area, which not only ensures the flatness of the seat when sitting, but also releases
stress protection elements in a timely manner, achieving the
dual effect of meeting both seat design requirements and user experience requirements.