I'll assume you are talking about the Hardtop headliner?

I bought my car from a heavy smoker. I took the hardtop off sat it up and sprayed it with "Gresed Lightening" I mean really sprayed it! (Sometimes you have to just go for it)

I then rinsed it with wet towels until NO residue. It got rid of all the stain. Stuff rolled off totally soluble and has been great ever since.

Convertible top is a different story. Stains will not come out. The headliner of the convertible top will not clean up. Replacement was all I could do.

Good Luck!

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1988 560SL
Black Pearl/Palamino