All the bicycle seats I list here are of the comfort type. Some of them will be borderline racer style. From Terry Bicycles: "foam fatigue, a common affliction of recreational saddles that have too much padding and cause weight to be spread out across soft tissue areas after about an hour or so of riding your bicycle. The key to longer riding is to have your sit bones supporting your weight, not your soft tissues". "Sit bones supporting your weight" - My opinion is that this fact about the sit bones is critical to buying a comfortable bicycle seat.

1. SMP4BIKE     This is a very nice site and features the latest design in good looking comfortable bicycle seating. Many styles to choose from including seats with carbon fibre casing. Click on the top link called "Technical Specifications" to see a list of models they sell.
    
2. SERFAS   They seem to have many different styles of "comfort saddles". I have been using these saddles and have been having very good results.
   
   
    
3. CLOUD-9   This saddle incorporates the features designed into a farm tractor seat to provide comfort in bicycle riding. "The comfort of any bicycle seat is related to its size not its softness. Don't be taken in or confused by gimmicks such as foam padding or gel inserts. Did you ever wonder why a farmer can sit in a hard, stamped metal seat all day while he plows his fields? It's because the weight of his body is distributed over the large area of the seat. No padding at all! This simple and obvious concept was the driving force behind Cloud-9. We have created a seat with a large surface area and removed the painful seat horn which causes painful contact points in the crotch and buttock areas. This results in a seat that is perfect for elderly riders or anyone tired of the pain caused by typical bicycle seats".
    
4. SELLE AN-ATOMICA   This company called MCM manufactures "Selle An-Atomica" bicycle saddles in the state of Wisconsin u.s.a. They also sell titanium cassettes. Their products appear on their website as maybe more for the road racing type of bicycle use. There are probably a lot of recreational bicycle riders who prefer to use slender racing type saddles. But read this: "All models are excellent choices suitable for any type of bike or rider; weekend warriors, road & off road racing, brevet / randonneur, double century, road & mountain bikes, cruiser bikes, etc.
   
   Titanico is our widest at 145-155mm, offering the most accommodating sit bone contact area.
   Robusto is medium wide at 135-145mm. (Original designs not yet in production.)
   Settebello is our narrow model at 125-135mm. (Original designs not yet in production.)
   
   Leather - We offer two high quality molded leather products:
   1. Second Skin Watershed™ leather, a unique proprietary product.
   2. Traditional saddle leather. Leather laminate under layer - If your weight is above 180lbs / 82kg we make a Clydesdale Laminate Model at no added cost. Simply state your weight in the Message to Seller field when checking out or in an email immediately following your order. The Traditional Saddle Leather model is available with or without our Patent Pending laminates. The saddle without a laminate is an excellent choice for lightweight riders and those who only ride occasionally and not in foul weather. All our saddles are suitable for road, mountain, and cruiser bikes".
    
5. RIDO-CYCLE SADDLES   I have purchased to date two of these seats. I think the company is based in England and they give me good dependable service. The seat is completely different than any other i have tried but seems to work well. It is not a soft comfy type seat - it just seems to be designed in such a way as to prevent pain but no real cushy type comfort. I like them and would or will buy more from them. I am putting them at the top of the list because this seat seems to me to work well and does what the inventor says it will do. It is low cost light weight well designed item. "Sitting comfortably on a bicycle is all about the effective dispersal and manipulation of the pressure of the downward force of the rider's weight as it impacts on the saddle's surface. Subtly shifting the pressure away from those sensitive and delicate areas of the anatomy and onto those parts for which sitting is really intended. This is the RIDO saddle concept and it will both rejuvenate and enhance your enjoyment of cycling".
    
6. SPIDERFLEX   It is a well made and very comfortable seat. I bought one of these and i am using it now testing it out. So far it seems to be an improvement over the well padded Oasis Cruiser bike seat i was using. The Spiderflex seat is a very well made seat and it seems to be made with quality materials. "Comfortable ergonomic design. Fits standard seat posts and clamps. Easy installation. Wide seating area for better weight distribution Ergonomic center relief eliminates pelvic/perineal pressure. Ventilated seat slots reduce heat/moisture buildup. Cradles your "sit-bones" to alleviate pressure points. Eliminates chafing on the inner thigh area. Comfortable "long ride" suspension system".
    
7. RAVX   They sell a line of men's and women's comfort saddles including Beach Cruiser Saddles, Hybrid/Cross bicycle type Comfort Saddles. Pretty good selection.
   
   
8. IDEAL SADDLE MODIFICATION   Very well done website. They currently have 5 models to choose from depending on the type of riding you do. Available at some local bike shops (see their dealer list) and i have seen at least one model for sale on eBay (citystop.com "the ideal seat").
    
9. SADDLECO   "Flow is what we came up with: a radically new saddle that delivers race-level performance and superior comfort at a minimal weight".
   
   
10. HANDS ON SEATS   I acquired this website while visiting a bike shop in Lompoc, CA. They sell two models of their bicycle seat: One with black fingers and one with pink fingers. Quite a unique bicycle seat.
     
11. KOOBI SADDLES   "Handmade saddles from Italy". Neat looking saddles but in the traditional racing type design.
    
    
     
12. T-FLEX SEATS   I have read at least one good report about this seat.
     
13. DDWINGS SADDLE   New one i just found.
    
    
14. SPONGY WONDER BICYCLE SEAT   I bought one of these seats. They make a heavy-duty seat for people over the standard weight limit. You can see the seat mounted on my Xootr bike. But i have experienced a lot of soreness from the seat and have temporarily suspended it's use until i can find some way to make the seat more comfortable. It is a very well built seat but there is not much "give" to the heavy-duty seat and maybe this is contributing to the problem. I ended up selling the seat to a lady on eBay and she told me she likes it.
     
15. SOLUTION BICYCLE SEAT   Will comment later.
     
16. REALSEAT   Let's give a big welcome to this new bicycling seat concept now on the market and ready for purchase by the general public. Visit their website for complete information.
     
17. UN-Saddle®   Great idea and looks well made.
     
18. REVLA   This website is still up.
    Update 5/28/06: I have purchased one of these seats and am now using it on my Diamond Back Sorrento mountain bike. The seat works best on something like a beach cruiser or a comfort bicycle with high handle bars. In fact one picture shows the Revla seat mounted on a bike with "ape hanger" type handle bars. I tried it on my Giant hybrid bike but did not like the effects of it. It is a quality made seat and not too big and not too small. But works best using it in a very upright sitting position.
     
19. PERSONS-MAJESTIC COMPANY   They sell good stuff. Revla Seats, Brooks Saddles, Sturmey-Archer, bicycle lights, and other neat stuff.
    Update 7-30-05: For those of you interested in buying the "Revla Seat" they are now available for purchase from persons-majestic according to an email I received from a man named Charlie Persons.
     
20. DERRI-AIR BICYCLE SEATS   Uses gelfoam padding.
     
21. SELLE ROYAL   Good selection of comfort seats.
     
22. THE PUMP SEAT   This seat is different in that you actually pump air into the seat to establish a personal level of comfort.
     
23. BROOKS SADDLES   Made in England. Looks real good. I think made of leather. Old fashioned looking and very well made. They even have spare parts you can buy to repair or replace worn out parts if needed. You can buy some of these at BIKE NASHBAR.
     
24. HOBSON SEATS   They are the makers of the "Easy Seat" also. The Hobson Seat can be purchased online at click here!. I would like to buy one of these seats to try it out. Looks like a very good concept.
     
25. "THE SEAT"   Available in 3 basic models:
    
    "Ultimate" (lycra/gel)
    "Classic" (vinyl) Recommended by the manufacturer as a softer seat with hopefully more "give" to it. I would buy this one.
    "Endurance" (vinyl leather-grain finish) In my opinion a very firm and slick surface. I do not like this one.
     
26. BI-SADDLE   "The saddle is designed to support riders only on the bottom of their pelvic girdle and not put pressure on any soft tissue (perineum). The saddle consists of two individually adjustable surfaces that have two points of adjustment each (front and back, thus lots of adjustability). These surfaces are contoured to fit the curvature of the bottom bones of the pelvic girdle (Ischiopubic rami and Ischial Tuberosities to be exact.). These surfaces are mounted on a frame that allows the surfaces to be positioned to allow for both separation and angular variations".
     
27. CYCLE CUSH   This is a patented adjustable bicycle seat padding system designed to make the seat a lot more comfortable. Not a bicycle seat in itself, just made to be used with a conventional seat.
     
28. THE SUPER SADDLE   Another good one.
     
29. MOONSADDLE   I am happy to see so many different people developing these comfortable bicycle seats. Here's another one.
    Update 6-12-05: The "MoonSaddle" website is back up. That's great!
     
30. VELO SADDLES   Nice. But look for the 8000 Cruiser Series, 6000 Suspension Series, and the Special Comfort series. Velo has an excellent selection of comfort bicycle seats for street riding.
     
31. TREK BICYCLES   They have some very nice "comfort saddles" as they call them.
     
32. TERRY BICYCLES   They have some beautiful seats/saddles. Check out the "Molto saddle".
     
33. TRICO SPORTS   They have a "cruiser saddle". Also, actually they seem to specialize in comfort type bicycle seats and their website is quite different than most.
    
    
34. SEATGUY.COM   Specializes in comfort bicycle seats.
     
35. SEAT POST SOURCE   Supplier for bike shops.

A picture of Selle SMP's "Avant" model Bicycle Seat