Abstract: A seat assembly device having a lower drawer storage compartment and being convertible into two back-to-back seats. The seat is comprised of a lower box-shaped base member having a sliding drawer storage area therein; the base member having a horizontal cushioned top and a cushioned back member extending vertically therefrom. The cushioned back member has a cushioned front and back face with the back face connected to the front face by a hinge member along the top edge of each face member. When not in use, the second seat member and its support means are folded behind said back face member and are secured to the base member along a rod extending along the top back edge of the base. In order to use the second seat, the back face is swung up along its hinge so that the second seat member can be lowered to a horizontal position and its support member swung out to a downward vertical position along the front edge of the second seat member.