I just bought a new top from www.Cabrioworld.com out of New York I think. Fast good service. $345. for an American canvas top. I had it installed here in St Louis for 400. I had to buy all the rubber seals from Budsbenz for another 200 to finish the job. It looks great. very good quality.
On www.sl107.com there is the following ad; I can't comment on their quality having had no experience.
posted May 24 03 12:51 PM
I have a complete interior kits for a 107 SL chassis Mercedes Benz. This is what's included in the kit:

Convertible Top(German canvas)-$310.00
Seat Covers(MB-Tex vinyl)-$330.00
Carpet Kit(German loop)-$300.00
Door Panel Skins(MB-Tex vinyl)-$160.00
Trunk Carpet Kit(German loop)-$225.00
Convertible Boot Lid Cover(MB-Tex)$85.00
Total-$1410.00(shipping cost not included)

If you would like leather seat covers add $300.00 to the total. All items come in any of the original 107 SL Mercedes Benz colors. All items are ready to install, no sewing required. Prices are only good when ordering complete Interior Kit. If you would like to order please email me at convertguy5@yahoo.com