Abstract: A compound type polyurethane toilet seat, comprising a surface coating layer, a positioning structure and a seat support; the surface coating layer is made from polyurethane and seamlessly covers the outer surface of the seat support by means of the positioning structure; the preparation process comprises: step 1, spraying a release agent and an in-mold paint in a cavity of a mold; step 2, cleaning the surface of the seat support; step 3, polishing or abrasive blasting; step 4, thermally treating the seat support; step 5, spraying the release agent in the cavity of the mold, and installing the seat support in the cavity of the mold; step 6, injecting a polyurethane raw material into the cavity of the mold, and shaking the mold; step 7, foaming the polyurethane raw material.