A reversible seat for a boat or other vehicle includes a base, a seat bottom, and a seat back. The seat bottom, which has a first surface and a second, opposite surface, is pivotally connected to the base such that the seat bottom is capable of rotating at least approximately 180 degrees about the base. The seat back is pivotally connected to the seat bottom on a side of the seat bottom opposite from where the seat bottom is pivotally connected to the base. In a first seat position, the first surface of the seat bottom faces substantially upward and the second surface of the seat bottom faces substantially downward. In a second seat position, the second surface of the seat bottom faces substantially upward and the first surface of the seat bottom faces substantially downward. In each of the first and second seat positions, the seat back extends upward at a predetermined angle relative to the seat bottom.

 
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