Both wood and plastic have their own benefits and drawbacks. Some people find that a wood toilet seat is more comfortable. In contrast, others prefer a plastic toilet seat because it is easier to clean. Wood is a natural fabric, so it can be more aesthetically pleasing, and some people believe it is more comfortable.  However, wood can also warp or rot over time and needs to be regularly oiled or treated with a sealant to protect it.  Plastic is less sensitive to moisture and bacteria and is generally cheaper and easier to clean. It can also be lighter than wood, which may be advantageous for some people.  Ultimately, deciding which material to choose is a matter of personal preference. Whichever you prefer, be sure to do your research so that you know how to properly care for it.