The drum throne is one of the most important and most overlooked parts of a drumset. Most young drummers prefer to spend their money getting a better drumset or some more cymbals rather than buying a decent throne. As someone who suffered through a tour with a terrible case of hemorrhoids (ouch!) because of a hard, uncomfortable vinyl-covered throne (this was before drum thrones were really padded), I highly recommend that you treat yourself to a decent throne. Even if you can’t afford a really good one, any throne is better than a chair or stool, which can cause back problems and make playing that much more difficult. (You wouldn’t believe how often I see a chair or stool used as a drum throne!)
When choosing a throne, remember that you will (if you really get into drumming) spend an awful lot of time sitting on it. Therefore, it should be solid, comfortable, and have a seat cover that that can breathe (some sort of cloth works best). A decent drum throne can cost from $75 up to around $250.