Abstract: The present device is directed to an improved chair, such as an office or a computer chair, for use by adults and which is easily convertible for use by children. The chair comprises a seat and an adult back rest secured to a chair frame. The seat includes a back portion, side portions, a generally flat recessed central portion forming a cavity, and an adult seating cushion nested within the cavity. The adult seating cushion is pivotally mounted for rotatably folding into and out of its nesting position within the cavity. Further nested within the cavity and positioned between the adult seating cushion and the recessed central portion of the seat is a child seat having a base plate and a child back support. The child seat is pivotally mounted for rotatably folding the child back support into and out of its nesting position within the cavity. In a preferred embodiment of the invention, the chair includes a foot support mounted to the seat for use by a child.