Abstract: The present seat has a fixed, lower, first frame and a pair of second frames on top on opposite sides of the centerline of the first frame and each angularly adjustable between a retracted (sofa) position and an extended (bed) position at a right angle to the retracted position. Each second frame has a downwardly-projecting lock member for releasable engagement with an outer rail of the first frame on that side of its centerline when the second frame is in its retracted position. Rings of rubber-like material are sandwiched vertically between each second frame and the first frame to enhance the locking action when a person sits on that side of the seating device. A pair of back rests are removably mounted in sockets on the back ends of the outer rails of the first frame. Each back rest has a pillow-supporting frame that is angularly adjustable against the back of a person leading against that back rest.