Abstract: The present invention discloses a portable lift seat to raise or lower a physically challenged user from a position on the floor to a standard height seated position or to a near standing position or vice versa. The lifting and lowering mechanism includes a seat with a rigid bottom supported by a seat support means which is attached to a lifting column standing upon a base fame. The lifting column is powered by an electric motor which may be controlled with a handheld control device. Alternatively, the lifting column may be powered by a manual crank. The base unit is equipped with wheels which engage for portability.