Toilet seat

摘要

A toilet seat (12) usable for both handicapped and non-handicapped users is disclosed. A seat (20) is pivotally positioned atop seat (18) which in turn is pivotally connected to the toilet (14) by base member (16). The toilet seat may operate as an elevated seat with seat (20) in horizontal position or a standard elevation seat with seat (20) and vertical position, or, for cleaning, with both seats in a vertical position.