My brother's 1991 SHO has *badly* disintigrating leather seat covers at only
81,000 original miles. Cost to replace with OEM seat covers (front only,
parts only,no labor).....  $2642.00 !!!!!!!  And that's wholesale, with a 30%
discount because i'm a volume customer. And, no, they're not comfortable.
   My vote for most comfortable seats ever: the Acura NSX. I drove one for 2
years, sometimes for 7 hours a day.  Unquestionably the best seats i have sat
in  - and i was a mechanic for 3 dealers for 6 years.