This is a cluster of rocks on the south west of the Yercaud hills overlooking the ghat road and the city of Salem to the south. There is a sheer drop of about 200 feet at this point into a private estate in the valley below. It has a telescope house with a panoramic view of distant Salem and the winding road up. On the right of Lady"s Seat are Sterling Resorts, Gents Seat and Children"s Seat. During the night, the Lady"s Seat offers a spectacular view of the lights of Salem city.