Do you have cloth seats or leather? Leather can usually be cleaned up to look new as long as there aren't tears. If they're cloth, then they probably just look worn and dirty, and I don't have any suggestions about how to make them look better.<P>Seats from a junked 240 in a pick 'n pull salvage yard will be the cheapest way to "fix" the problem. If you find seats with good fabric/leather, but bad foam underneath, you can transfer the covering to your seats. The 240s used 2 different headrests with different spacing between the posts, so the covering from '86-'93 seats won't be a perfect fit for '85 and earlier seats. However, all years of 240 seats will bolt into any 240.<P>If you want seat covers, IPD, RPR, or Marathon Seat Covers all supply covers for the 240 (my links page has all of these listed).<P>