Hi! Thank you for taking an interest in the Western Pottery 472 toilet bowl. Unfortunately, no. Both the seat and the flushometer valve are not included, and they have to be purchased separately. Also, Western Pottery does not manufacture flush valves. So you might want to check out these valves from other manufacturers. We have the Sloan 3070111 (SKU: 92952), Sloan 3370023 (SKU: 93903), and Delta 81T261-6 (SKU: 89312) flush valves. They are designed to work with 1-1/2" top spud bowls. To purchase any of these items, enter the SKU number in the search bar. Please add a "dot" before the SKU number (for example: .92952) to access the product page, click "Add to Cart," and fill in the required fields. Thank you for choosing PlumbersStock! Have a great day and happy shopping!