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Depends on the style you want. Some people have mounted swivel-type helm seats on the aft cockpit locker cover. Any of the recognized stores carry the gear for such an installation.Some people build their own out of teak, usually to a traditional "hump" style. You'd basically design your own. I have found no sources for production seats of this type.The major manufacturers of closed-cell cockpit cushions each make various styles of closed-cell helm seats in the traditional "hump" style as well as a "saddle" style. You can check their websites and the major retail distributors carry these. I've also considered using a large fender (particularly the flat styles) in this role, which would of course double as a, well, fender.Some people use bean bag chairs, which have the advantage of being moveable. I suspect they have the disadvantage of being somewhat unweildly.Personally, I've been using a $6 plastic step-stool manufactured by Rubbermaid. It's tall enough to see over the instrument pedestal, easily moveable, and doubles as an interior step into the v-berth and as a dock step when I'm away from my home slip. I think I'll be upgrading to a nice wood stepstool as soon as I find one but like the triple duty.I'll be interested to see other responses to your post.Good luck!Mike TurnerS/V Amity