Wise WD707P Two Toned Back-To-Back Boat Seat Wise Seats have long been trusted by the marine industry for their comfortable and long lasting boat seats. They are the largest manufacturer of pleasure boat seating and have a reputation for high-quality seats that make your day out on the water more enjoyable. Their back to back seats are manufactured with comfort in mind, especially for those long days out looking for the next big catch. Wise boat seats are made with compression foam padding that