Abstract: A combined toilet seat and reelable seat covering device includes a U-shaped seat plate and a flexible lay-flat tube cover adapted to be sleeved on the seat plate. One end of the seat is mounted on a mounting plate and rollers are provided for clamping and positioning the end of the seat. The used length of the tube sheet can be removed from the seat plate by passing between the rollers. A motor which operates a wind-up roller is controlled by a friction roller over which the tensed tube cover passes upstream of the wind-up roller and a speed reducing gear assembly which is associated with the friction roller. The speed reducing seat assembly incorporates a spring plate to de-energize a switch of the motor when a predetermined length of the tube cover is removed from the seat and wound on the wind-up roller.