made in a wide range of hardness softness and is very strong and durable another anticipated solid gel 21 25 is intelli gel u2122 described in u s pat no 6 026 527 to pearce issued feb 22 2000 and u s pat no 5 749 111 to pearce issued may 12 1998 both of which are hereby incorporated by reference gel 21 is positioned between the cover 22 at the top surface of the toilet seat 20 e g the portion of the cover 22 that contacts the user 39 s buttocks and the core 24 in operation as a person sits on the toilet seat 20 more force is exerted at locations of the person 39 s buttocks that are bony e g pelvic areas in contrast to seats of the prior art which simply deform in those bony areas instead as the gel 25 is displaced from the force of the bony areas increase pressure is exerted on other areas of the seat 20 for example areas of the cover 20 that hold soft tissue thereby increasing the pressure exerted back by the toilet seat 20 in areas supporting soft tissue providing enhanced comfort to the person using the toilet seat 20 gel 25 is positioned between the inner edges 51 53 55 of the cover 22 and the core 24 and between the outer edges 57 59 61 of the cover 22 and the core 24 providing extra cushioning for any part of the human body that may overlap the inner edges 51 53 55.