This is a toilet training seat. The handle can be attached to the front or the back. I bought this for toilet training, but it turned out that my child preferred not using a seat, so we finished toilet training without using it much. Therefore, I am selling it. All accessories are included, and the outer box is also available, although it is warped (please see the 8th photo). I wiped it down with disinfectant wipes after each use, and I have wiped it again before listing it. However, as it was used by a child and cleaned by a non-professional, please understand this before purchasing.