Abstract: A seat cushion is shown, of the type commonly used in conjunction with wheelchairs, but not necessarily limited to wheelchair seating. The seat cushion has a flat rigid base on which a shaped foam section with sides which angle outwardly and upwardly is supported. The foam section has a recessed area defined therein, to accommodate either a viscoelastic foam insert, or preferably a fluid-filled pad which is stuffed or accordion-folded into the recess. A suitable cover of two-way stretch moisture-proof fabric is provided. The fluid-filled pad is sealed peripherally along at least the front edge and both sides. The rear edge may also be permanently sealed, or may be provided with a variable position resealable closure extending across the rear end. At least one seam runs from the front edge to near the rear edge, to divide the pad into at least two and preferably three compartments.