Fuente: WIPO "tomato" Provided are: seed coating material that is biodegradable, generates a low amount of dust, and is superior in coatability to seeds; and a coated seed being coated with the seed coating material. A seed coating material comprising: a vinyl alcohol polymer; and optionally sodium acetate, wherein a proportion of a total content of a methanol-soluble content of the vinyl alcohol polymer and the sodium acetate, with respect to a total content of the vinyl alcohol polymer and the sodium acetate, is 2% by mass or more and 20% by mass or less.