Abstract: The boat seat has a seat back and seat base connected by a pivot. The pivot has a back arm, a base arm and a middle arm connected between the back and base arms. The pivot utilizes several implementations including but not limited to, a lock pin embodiment, a latch embodiment, a single lock bar embodiment, a single gear embodiment and a double gear embodiment. The pivot enables the seat, without any initial limiting position and in virtually any direction and in any order, to be tilted and locked into multiple positions including but not limited to, a vertical position supporting a fully seated person, a horizontal position supporting a semi standing person or providing the front surface of seat back as a shelf, or a folded position for convenient storage and transport.