To solve problems that conventional techniques using spring materials such as a spring and the like, and materials such as urethane, rubber and the like suffer an early degradation and have durability problems and that conventional magnetic levitation seats have many problems in its production method because the repulsion of magnets, which tend to move right and left or back and forth, cannot be controlled when upper and lower seat plates, on each of which five magnets are mounted, are fixed.

A repulsion between magnets is used for relaxant in the seat or back of a chair, a bench or a stool. A guide is used to control the resistance. To prevent upper and lower magnets from colliding each other directly, a spring material such as a spring and the like or a material such as urethane, rubber and the like is inserted. The repulsion between magnets is precisely controlled by fixing a guide on upper and lower seats.