Hey fellows. I am needing some new seats for the 40 and have been looking and weighing the options of the seat covers vs. non stock seats. I came across these seats and thought I would share them with you. I spoke to the owner and he thinks they are from Brazil (has a Brazil marking on the bottom). They are brand new and I picked them up for 80.00 for two. Yes, two. He charges 80.00 for shipping but he is in KY so no shipping for me. He has two sets left after my purchase. He states the color is very very dark grey(charcoal). Which will work great for my Black interior. I am sure you will have to make adapter plates but for 80.00 bones, who cares? Here is the link http://cgi.ebay.com/ebaymotors/ws/eBayISAPI.dll?ViewItem&category=33701&item=2465160870 Hope that helps. Of someone buys a pair, maybe we could go in on the expense of making the brackets. Peace.