Abstract: A folding seat assembly comprising a seat, a fold-away base for said seat and disposed under the seat, a pivoting support unit hingedly attached to a floor for rotation about a first axis, the support unit being shaped for permitting rotation of its forward side in a forward and downward direction and an upper frame adjacent the upper end of said support unit and pivotally attached thereto for pivoting about a second axis disposed upwardly and rearwardly from said first axis, the upper frame having legs at its rearward portion, and means attaching the underside of said seat to the upper side of said upper frame, whereby the upper frame and the support unit can tilt upwardly and forwardly together about the first axis and then the upper frame can move forwardly while pivoting about the second axis as the support unit rotates also about said first axis, the support unit having a stop means on it engageable by part of the attachment assembly so that when the rearward end of the seat or attachment assembly is rai