Abstract: An inner tube seat is described for attachment to an inflated inner tube for the purpose of supporting a user above a water surface while enabling him to use his feet and legs for propulsion. The seat is comprised of a semi-rigid elongated seat member formed with integral arcuate ends that conform to the configuration of an inflated inner tube section. The seat member extends across the full diameter of the tube but does not span the entire central opening of the tube, thereby leaving a crescent shaped opening for access by the user's legs. The seat member also includes forward and rearward side edges. The forward side edge includes a smooth curved downwardly turned edge surface against which the user may rest his legs. The rearward side edge is arcuate to conform to that portion of the inner tube engaged thereby. Intermediate the ends is a section which is recessed and shaped to conform to the user's buttocks and upper legs.