Abstract: A power assisted toilet seat including a toilet seat lifting and tilting structure in which the seat is disposed between and below a pair of armrests for pivotal movement about a generally horizontal transverse axis with a power assist means being provided to move the toilet seat in a path closely approximating the movement of the hips, buttocks, thighs, knees and lower legs which occurs when a person moves between a standing position and a sitting position with the contacting relationship between the user and the seat and between the user and the armrests providing a stable and secure relationship between the user and the power assisted toilet seat during movement of the toilet seat and armrests as the user moves between a standing position and a sitting position.