The invention discloses a compound type polyurethane toilet seat, including a surface coating layer, a positioning structure and a seat cushion support, wherein the surface coating layer of made of polyurethane and seamlessly wraps the outer surface of the seat cushion support by the positioning structure. The preparation technology includes the steps of: 1, spraying mold release agents and intramode paint in a mold cavity; 2, cleaning the surface of the seat cushion support; 3, polishing or abrasive blasting; 4, thermally processing seat cushion support; 5, spraying the mold release agent in the mold cavity, and installing the seat cushion support in the mold cavity; 6, injecting polyurethane material into the mold cavity, and shaking the mold; 7, foaming the polyurethane material; 8, after the polyurethane is cured in the mold, opening the mold to take out the product, and thereby completing the whole preparation technology of the product. The compound type polyurethane toilet seat achieves the one-time composite molding of the polyurethane toilet seat, optimizes the processing technology, saving the use cost, increases the bonding intensity of the product, and improves the use quality of the product.