A rotatable and positionable bathing seat includes a rotating device and a positioning device between a cushion and a base. The rotating device includes an upper turntable connected to the bottom of the cushion, a lower turntable connected to the base, and balls between the upper and lower turntables. The lower turntable includes positioning holes. The positioning device includes a fixing plate connected to the bottom of the cushion, a press plate pivotally connected to the fixing plate, a pivoting portion disposed at the middle of the press plate and an end of the pivoting portion forming a force applying portion, and an elastic element installed between the force applying portion and the fixing plate, and another end of the pivoting portion passed into or separated from a positioning pin in the positioning hole, such that the bathing seat can rotate and position the cushion at the base.