Headrest with speaker system for a motor vehicle seat and vehicle seat having such a head rest

In order to improve the acoustic properties of a headrest (1) with speaker system (40) for a motor vehicle seat (5), wherein the headrest (1) the motor vehicle seat (5) facing the bottom (25), a front face (10) against which a head (67) can be positioned one on the vehicle seat (5) located person, and one of the front (10) having opposite rear side (30), and wherein the speaker system (40) includes a housing (80) with at least one arranged therein speaker (110, 120), it is provided that the housing (80) recorded as a partial (in the headrest 1) sound is formed, which contained at least one (at the bottom 25) of the headrest (1) and (toward the front side 10) and has / or the rear side (30) of the headrest (1) aligned sound outlet opening (85). Further, a such a head rest (1) having Direction motor vehicle seat (5).