Abstract: An absorbent and impermeable seat insert that includes a front edge, a rear edge, and a pair of side edges, each of a pair of side walls erectable along each of the pair of side edges and a rear wall erectable along the rear edge, said seat insert having an impermeable bottom layer disposed underlying an absorbent cardboard layer, and a gelling layer disposed to absorb and retain fluids introduced into the seat insert, wherein a dry weave disposed atop the gelling layer wicks fluids introduced onto the seat insert into the gelling and cardboard layers, where said fluid is retained and prevented from transmission through to an underlying seat by means of the impermeable layer, whereby a particular seat is protected from the inadvertent release of bodily fluids by an incontinent individual or by a child during potty training.