A seat assembly (10) for use in a watercraft (12) having a deck (14). The seat assembly (10) comprises a first portion (16) and a second portion (18) spaced from the first portion (16). First (52) and second (54) connector panels that are separable from and independent of the first (16) and second (18) portions interconnect the first (16) and second (18) portions. A plurality of locking tabs (56) extend from each of the connector panels (52,54) and are inserted into a plurality of slots (58) defined in the portions (16,18) to connect the connector panels (52,54) to the first (16) and second (18) portions. A mounting bracket (84) is attached to a base (82) of each of the connector panels (52,54) and perpendicularly extends from the connector panels (52,54) to mount the connector panels (52,54) to the deck (14) thereby securing the first (16) and second (18) portions to the deck (14).