Unless you can a used one in good condition - you can have the side panel replaced with matching leather at a good auto upholstery shop - cheaper than a new seat. I believe there was a thread last year with a link to a company that sells new leather seat covers(replacemant not add on) and horsehair pads for Mercedes. If I remember right the leather covers for one seat was around $400 -550 and the horseair pads were $100-200 - OK guys - don't jump on me if I am wrong - I am trying to go from memory - and as I get older the ol' memory may slip now and then!!!