Abstract: A toilet seat is formed of three layers: a base; an insert disposed on the top surface of the base; and, an outer cover layer affixed to the base. The insert forms a plurality of radially disposed water or gel filled cells, each water or gel cell spaced from an adjacent cell by a separator. A fluid cell cover overlays the fluid cells, and is formed of a soft, deformable material. Each cell is filled with and contains a fluid, thereby allowing said toilet seat to provide a contouring support when pressed upon.