I have a pair of yonaka racing seats there syn leather with white stiching these seats are sweet and hold you really well
http://www.yonaka.com/product_categories.asp?catid=113&cn=Racing%20Seats
are a pair of meagn racing seat brackets that i have had a piece or steel welded on to fit these seats these brakets will also fit a s13
http://www.meganracing.com/products/product_detail.asp?prodid=606&catid=94
Seats= 550$ pair brand new seats
brackets just paid 158$ at auto dream so say 140$ pair