I made a set ifor the front of my 280 in cheapo vinyl from the remainer rack at the local fabric store. Totat cost (minus my time) was something like $60. I'm about half way through leather ones from the front seat.

I've not started on the rear seat yet, this winter, perhaps.

Peter

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1972 220D ?? miles
1988 300E 200,012
1987 300D Turbo killed 9/25/07, 275,000 miles
1985 Volvo 740 GLE Turobodiesel 218,000
1972 280 SE 4.5 165, 000 - It runs!