Shopping for deck hardware seating covers often comes down to a fork: do you want finished seating you can mount, or a bare base you can build around? The two options here sit on opposite sides of that choice. The Millennium Marine B-100 Boat Seat Gray Model is a ready-to-use seat option at $220.00. The TOONMATE 308436GGRR Pontoon Wide Bench Seat Base is a single base at $111.96. The right pick comes down to how much of the project you want to do yourself.
Quick verdict
If you want a seating swap to be as simple as possible, the Millennium Marine B-100 seats are the direct route. If you're rebuilding a pontoon bench and already have a cushion plan, the Toonmate base gives you the lower-priced platform.
Here's how the two stack up on the details that matter.
At a glance
| Product | Price | What you get | Best for |
|---|---|---|---|
| Millennium Marine B-100 Boat Seat (2-Seat Set) | USD 220.00 | Two ready-to-use gray boat seats | Boaters who want a simple swap |
| Toonmate 308436GGRR Pontoon Wide Bench Seat Base | USD 111.96 | Wide bench base that works with compatible cushions | Builders with a cushion plan |
No single option is inherently better; it depends on the cushions you already own and how much assembly you want to take on.
Where each product wins
Where the Millennium Marine pair wins
The B-100 pair gives you two gray seats in one purchase, so you can replace two seating positions without hunting for cushions or bases. It's the option that feels like a finished project from the moment it arrives.
Where the Toonmate base wins
This base is built for a bench project where you already have cushions. Its fit list includes Wise 8WD100 and Toonmate 36SEAT-DELX cushions, and the drainage slots plus a recessed toe kick are practical details for a bench that lives outdoors.
Product notes
Millennium Marine B-100 Boat Seat Gray Model (2-Seat Set)

This is the finished-seat route. You get two new gray Millennium Marine B-100 seats, identified by the B100-GY part number, so you can replace a pair of boat seats in one purchase. If your current seats are worn and you simply want something comfortable and ready to mount, this set gets you there without sourcing extra parts. The main limitation is that it's a complete seat, not a bench foundation; if your pontoon already has good cushions and you only need a base, you're paying for seating you don't use.
TOONMATE 308436GGRR Pontoon Wide Bench Seat Base

This is the build-it-yourself route. The base is a platform, and drainage slots let water run out the back instead of pooling in it. The recessed toe kick adds a cleaner look and leaves room for optional lighting. It is designed for Wise 8WD100 and Toonmate 36SEAT-DELX cushions, so if you own one of those, this base is a direct match. The limitation: it's a base only, so you still need a compatible cushion before it becomes a usable bench. The condition is listed as new other, so it isn't the same as buying a factory-sealed retail unit.
Final choice by use case
- Need seating immediately? Choose the Millennium Marine B-100 pair.
- Rebuilding a pontoon bench and already have cushions? Choose the Toonmate base.
- Starting from scratch with no cushions? The Millennium pair lets you sit sooner; the Toonmate base leaves you sourcing cushions separately.