Forget the 2nd or 3rd row seats tilting back, How about the drivers seat sliding back further..I know some of the guys have had one made or built. I havent found anyone that has any in stock..I heard that 4x4 labs was going to have one made but as of a few months ago nothing was in production..I am not a giant by any needs, but I wouldnt pay $230 bucks to let my 2nd row seat recline over letting my drivers seat slide back another 3-4 inches..That I would pay for...Just my 2 cents worth..Also did everyone get to see yesterdays NEW YORK TIMES, with the fj40 article in it..Also talked about the new FJ they are going to build in 2007 model year..So Oct of 06..You can check it out online also..