Abstract: A shock absorbing boat seat assembly for providing a more comfortable ride upon a boat moving upon water. The shock absorbing boat seat assembly includes one or more seat members each having a seat and a backrest connected to the seat; and also includes one or more base assemblies for supporting one or more seat members with each of one or more base assemblies having a base member being adapted to securely mount upon a deck of a boat, and also having a boss-like support member securely disposed upon the base member and having a opening therein, and further having a hollow tubular member being movably disposed in the opening of the boss-like support member, and also having a shock absorbing assembly for absorbing shock, and further having a seat support member securely mounted upon the tubular member.