To eliminate cold feeling during winter usage, provide good touch sense, and correspond to dirty, by providing an insulating material joined with the human body contact side of a toilet seat base material and protecting film jointed with the surface.

An important portion of a toilet seat is formed from a base material 11a with substantially toilet-seat-shaped strength, an insulating material 11b jointed on it, and, on their surface, a surface layer 11c that is made of a given material and has a given thickness. This provides the toilet seat that eliminates cold feeling during winter usage, provides good touch sense, and is easily cleaned. As material of the insulating material 11b jointed to the base material 11a, for example, soft and hard urethane foam resin, styrene foam resin, propylene foam resin, polyethylene terephthalate foam, or ethylene foam - vinyl acetate copolymer is used. As a plastomer-foam-shaped polymeric material of the surface layer 11c formed on the surface of the insulating material 11b, for example, polyethylene foam, polypropylene foam, or polyethylene terephthalate foam is used. The cold feeling is eliminated during winter usage, the touch sense is good, and the cleaning is easy.