The invention discloses a comfort closestool. When tall people use the closestool, gear rocking handles are operated to raise an inner layer of the closestool, and are stopped when the required height is reached; when short people, particularly children use the closestool, the children have no sense of security because feet cannot touch the ground, so the gear rocking handles are operated, the inner layer of the closestool also descends along with the operation of the gear rocking handles, and the gear rocking handles are stopped to fix the height of the inner layer of the closestool when the required height is reached; when thin people or the children sit on the closestool, an air gun pumps the air into an air bag, the air bag blows up, and a mouth of the closestool can be shrunk; when fat people sit on the closestool, the air bag is manually deflated, and the mouth of the closestool can be expanded; and when the old, the children and pregnant women, particularly people suffering from constipation sit on the closestool, the time may be longer than that needed by ordinary people, and a folded backrest on the closestool can be pulled out and people can lean against the folded backrest to rest for a while when the people sit on the closestool and may feel tired.