The toilet seat problem has been the subject of much controversey. In this paper we consider a simplified model of the toilet seat problem. We shall show that for this model there is an inherent conflict of interest which can be resolved by a equity solution. Consider a bathroom with one omnipurpose toilet (also known as a WC) which is used for two toilet operations which we shall designate as #1 and #2. The toilet has an attachment which we shall refer to as the seat (but see remark 1 below) which may be in either of two positions which…