Abstract: A boat helm steering seat includes a multi-angle positionable seat back in which the seat back frame is pivotally connected to the frame of the seat by a pivotal connection that includes a clevis having a stem that slidably supports the vertically oriented legs of the seat back frame. A pivot control mechanism formed as laterally opposed sector plates having an arcuate slot with a center of curvature at the pivotal connection between the seat and seat back frames. Pins projecting outwardly from the seat back legs are engageable with notches formed in the sector plates extending downwardly from said arcuate slot to correspond to pre-selected pivoted positions of the seat back. Pivotal movement of the seat back is accomplished by vertically lifting the seat back to effect a sliding movement over the stems of the clevises and re-positioning the pins on the seat back legs into the notch corresponding to the position desired for the seat back.