Abstract: A portable folding seat including a back support, a seat portion and a pair of laterally-spaced mounting assemblies extending between and operatively connecting the back support to the seat portion so as to allow reciprocal rotational movement of the back support with respect to the seat portion between a carrying mode wherein the back support is positioned over and adjacent to the seat portion and a storage mode wherein the back support is positioned adjacent to and coplanar with the seat portion and from a storage mode to a seating mode wherein the back support is disposed at an angular orientation with respect to the seat portion and the mounting assemblies support the back support in selectively variable angles of rearward inclination in the seating mode.