We are offering here the Irani P Toilet Seat Set that is a hinged unit consisting of a round or oval open seat, and usually a lid, which is bolted onto the bowl of a toilet used in a sitting position (as opposed to a squat toilet ). The seat can be either for a flush toilet or a dry toilet. One of the most obvious toilet seat features that can increase comfort is how soft it is. Irani P Toilet Seat Set is very effective.