Abstract: A thermal seat is provided including a seat panel and a back panel. The seat panel includes a first rigid support, a second rigid support, and a cushioned region. Similarly, the back panel includes a first rigid support, a second rigid support, and a central cushioned region. The thermal seat additionally includes first and second straps attaching the seat panel and the back panel to provide a predetermined angle between the seat panel and the back panel. The interaction between these components of the thermal seat provide for a sturdy and comfortable sitting arrangement. The thermal seat additionally includes a thermal unit constructed for being received within the central cushioned region of the seat panel or the back panel. Alternatively, the thermal unit can be provided in both the seat panel and the back panel. A method for using the thermal seat is provided by altering the temperature of the thermal unit, and introducing the thermal unit into either the seat panel or the back panel.