Abstract: A reversible seat includes a fixed lower frame, a selectively rotatable upper frame carrying the seat, a slot and roller connection means between the lower and upper frames selectively to permit the upper frame to be rotated relative to the lower frame to reverse the seat and locking means to secure the upper frame to the lower frame for seat use. The slot and roller connection means includes a Y-shape slot and a pivotal switch lever associated with the slot positively and sequentially to control the movement of the rollers along the respective legs of the Y-shape slot. The locking means includes a spring loaded pivotal latch on the lower frame having at least one hook selectively encircling at least one locking stud on the upper frame to bias the upper frame into positive interlocked engagement with the fixed frame at both ends of the respective frames.