A toilet seat includes a fixing member having a first engagement portion and a first pivotal portion. The first engagement is mounted to a toilet bowl. A first seat includes a second pivotal portion and a third pivotal portion respectively on two ends of the first seat. The second pivotal portion is pivotably connected to the first pivotal portion of the fixing member. A second seat includes a fourth pivotal portion pivotably connected to the third pivotal portion of the first seat. A lifting device is connected to the first seat and the second seat. The lifting device is coupled to a controller. The controller is operable to actuate the lifting device to increase or reduce a spacing between the first seat and the second seat.
