I am in the process of replacing both front row and second row leather from lseat.com. This is the same as seatshop.com and the same people selling on Amazon. I have an LX450 but I ordered the Landcruiser version because I could source new foam for the LC easier and it was less expensive. Either way, thefoam is expensive, but I think well worth it. The covers are virtually all leather. Very little vinyl. Basically if you can see the material, its leather. Sides, back ect. I AM VERY HAPPY with the covers. Are they perfect, no, but darn close. For $300 per row plus shipping. Killler deal in my opinion. Very good quality overall. You also get arm rest covers and center console covers.